IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 26TH SEPTEMBER 2008 / 4TH ASWINA 1930 WP(C).No. 14212 of 2004(P) -------------------------- PETITIONER(S): --------------- M/S.MOTOR & GENERAL FINANCE LTD., THAMPY'S BUILDING, M.G.ROAD, ERNAKULAM, REP. BY ITS GENERAL MANAGER.UMESH SANAN. BY ADV. SRI.G.HARIHARAN RESPONDENT(S): --------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, MUVATTUPUZHA. 2. V.M.SULAIMAN, VENGATHANATH HOUSE, EAST MARADY, MUVATTUPUZHA. 3. TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. SR.GOVT. PLEADER SRI.MATHEW GEORGE VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC 14212/2004 APPENDIX PETITIONER'S EXTS. EXT.P1 - TRUE COPY OF THE JUDGMENT IN OP NO.21154/2000 DATED 27.7.2000. EXT.P2 - TRUE COPY OF BANK GUARANTEE FROM 24.08.01 TO 24.08.02. EXT.P3 - TRUE COPY OF THE ORDER NO.C2/13317/2000 DATED 18.9.2000. EXT.P4 - TRUE COPY OF THE JUDGMENT IN O.P. NO.11132/01 DATED 19.06.01. EXT.P5 - TRUE COPY OF THE ORDER IN APPEAL NO.18/2002 DATED 27.7.02 PASSED BY THE DEPUTY TRANSPORT COMISSIONER, ERNAKULAM. EXT.P6 - TRUE COPY OF THE CIRCULAR NO.31/89. EXT.P7 - TRUE COPY OF THE ORDER PASSED IN RP 26/02 DATED 3.3.04 BY THE TRANSPORT COMMISSIONER. /TRUE COPY/ K.BALAKRISHNAN NAIR, J. ----------------------------------------- W.P.(C) NO. 14212 OF 2004-P ----------------------------------------- JUDGMENT The petitioner is a company engaged in hire-purchase business.. It advanced a loan to the 2nd respondent for the purchase of a Truck bearing registration No.KL 7 M 7288. The loanee defaulted to pay the loan amount. So, the petitioner seized the vehicle on 1.12.1999. It filed G Forms promptly from 1.1.2000 onwards till it obtained fresh registration certificate and sold the vehicle to a third party. But, the fresh registration certificate was issued subject to the tax liability for the period from 1.7.1996 to 31.12.1999. The aggrieved petitioner challenged the demand of tax by filing an appeal before the Deputy Transport Commissioner, Ernakulam. The said appeal was dismissed by Ext.P5 order dated 27.7.2002. Reliance was placed on Section 9 of the Kerala Motor Vehicles Taxation Act to dismiss the appeal. The petitioner filed a revision against that order before the Transport Commissioner. That revision was dismissed by Ext.P7 order. This Writ Petition was filed, challenging Exts.P5 and P7. The petitioner WPC 14212/04 2 submits, prompt collection of Motor Vehicles Tax is governed by Ext.P6 circular. If the Taxation Officer has acted promptly as directed in Ext.P6, there would not have been any arrears of motor vehicles tax for the aforementioned vehicle. Since the officers have defaulted to discharge their duties in time, the petitioner has been unnecessarily saddled with the liability for the aforementioned period. 2. I heard the learned Government Pleader for respondents 1 and 3. For the lapses of the officers between 1996 and 1999, at this distance of time, no action could be taken or directed to be taken as requested by the petitioner. The persons responsible may not be in service now. But, in view of Section 9(1) of the Kerala Motor Vehicles Taxation Act, the petitioner is liable to pay the tax for the period covered by the impugned orders. It has to pay the same and may move against the 2nd respondent for recovery of the amount paid by it, if so advised. In view of the above position, the Writ Petition is dismissed. The bank guarantee furnished by the petitioner can be invoked towards WPC 14212/04 3 the amount due, if not already invoked. 26th September, 2008. K.BALAKRISHNAN NAIR, JUDGE. Nm/