IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 OP.No. 10042 of 2001(U) ----------------------- PETITIONER: ------------ AJ SHAJI JOSEPH, SON OF JOSEPH, ANIMOOTIL HOUSE, P.O. MALAKKAN, HOSDURG TALUK, KASARAGOD. BY ADV. SRI.A.K.ABDUL AZEEZ RESPONDENTS: ------------- 1. REGIONAL TRANSPORT OFFICER, KASARAGOD. 2. JOINT REGIONAL TRANSPORT OFFICER, KANHANGAD. 3. TRANSPORT COMMISSIONER, TRIVANDRUM. 4. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, TRIVANDRUM. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 16142 OF 2001 IN OP 10042 OF 2001 DISMISSED 23.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOSTAT COPY OF THE REGISTRATION CERTIFICATE VEHICLE NO. KL 14/A 1004 EXT.P2 PHOTOSTAT COPY OF THE JUDGMENT IN O.P. 32462/2000 DATED 28.11.2000 EXT.P3 PHOTOSTAT COPY OF THE ENDORSEMENT IN PAGE NO.9 OF R.C. BOOK VEHICLE NO. KL 14/A 1004 EXT.P4 PHOTOSTAT COPY OF THE JUDGMENT IN OP 35718 OF 2000 DATED 22.12.2000 EXT.P5 PHOTOSTAT COPY OF RECEIPT SHOWING THE AMOUNT OF RS. 40000/- IS PAID AS PER THE DIRECTION OF THE HONOURABLE COURT DATED 25.1.2000 EXT.P6 PHOTOSTAT COPY OF THE INTERIM ORDER IN CMP 48817 OF 2000 IN OP 12969 OF 2000 DATED 25.11.2000 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 10042 OF 2001 -------------------------------------------- Dated this the 23rd day of May, 2008 JUDGMENT The challenge is against demand of motor vehicle tax. Petitioner's counsel submitted that part of the period for which tax is demanded, the vehicle was in police custody. However, Government Pleader submitted that petitioner is liable to pay motor vehicle tax for all periods including the period for which the vehicle was in police custody, if G form was not furnished. He has also relied on a Full Bench decision of this Court in REGIONAL TRANSPORT OFFICER V. ABDURAHIMAN, (2007) 1 K.L.T. 613 (FB) wherein this Court has held that registered owner is liable to pay motor vehicle tax for all the periods except for the period for which exemption is granted based on G form. O.P. is therefore dismissed. However, recovery will be limited to the balance amount after reckoning the payments already made, details of which will be furnished by the petitioner, along with a copy of this judgment. (C.N. RAMACHANDRAN NAIR) Judge kk 2