IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 15TH MARCH 2011 / 24TH PHALGUNA 1932 WP(C).No. 25859 of 2004(C) ------------------------------------ PETITIONER: -------------------- V.C. BHARATHAN, PALAPPARAMBIL HOUSE, P.O. NARIKKUNI, KOZHIKODE. BY ADV. SRI.G.PRABHAKARAN RESPONDENT(S): ------------------------ 1. THE REGIONAL TRANSPORT OFFICER-CUM- SECRETARY, REGIONAL TRANSPORT AUTHORITY, KOZHIKODE. 2. THE DISTRICT COLLECTOR, KOZHIKODE. 3. THE TAHSILDAR (REVENUE RECOVERY), KOZHIKODE. 4. STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. JAIBY PAUL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 25859 of 2004(C) ------------------------------------------- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE 'G' FORM FOR INTIMATING THE NON USE OF THE VEHICLE DATED 01.01.03 EXT.P2 : COPY OF THE REQUEST DATED 13.02.04 SENT BY THE PETITIONER TO THE 1ST RESPONDENT EXT.P3 : COPY OF THE REVENUE RECOVERY NOTICE DATED 29.05.2004 EXT.P4 : COPY OF THE REVENUE RECOVERY NOTICE DATED 29.05.2004 //TRUE COPY// PA TO JUDGE ANTONY DOMINIC, J. ================ W.P.(C) NO. 25859 OF 2004 ===================== Dated this the 15th day of March, 2011 J U D G M E N T Petitioner submits that he was the registered owner of Stage Carriage KCF-6838. According to him, as the vehicle has completed 15 years as on 28/12/2002, it was dismantled on that date. It is stated that, though the vehicle was dismantled on 28/12/2002, Ext.P1 G Form in respect of the non user of the vehicle was filed only on 1/1/2003, requesting for exemption of tax for the quarter 1/1/2003 to 30/3/2003. It is stated that Ext.P1 was followed by Ext.P2, whereby the petitioner has intimated the 1st respondent that the vehicle was dismantled on 28/12/2002 and that the registration certificate may be cancelled. However, without taking any action on Exts.P1 or P2, revenue recovery proceedings demanding tax for the period from 1/7/2002 to 31/12/2003 for an amount of `2,73,000/- was initiated by Exts.P3 and P4. It is at that stage, the petitioner has approached this Court by filing this writ petition. 2. At the stage of admission, this Court passed interim order dated 9/9/2004 staying further proceedings pursuant to WPC No. 25859/04 :2 : Exts.P3 and P4 on condition that the petitioner remits tax for the vehicle for the period from 1/7/2002 to 31/12/2002. Learned counsel for the petitioner submits that this order has been complied with. 3. Learned Government Pleader, who has obtained instructions in the matter from the 3rd respondent confirms that the 1st respondent had received Ext.P1 G Form. Obviously therefore, it was without considering Exts.P1 and P2 that revenue recovery proceedings were initiated. Now that the recovery proceedings were initiated in the aforesaid background and as according to the counsel for the petitioner, the condition imposed by this Court in the order dated 9/9/2004 has been complied with, what is required at this stage is that the 1st respondent should consider Exts.P1 and P2 requests of the petitioner if these requests were received, pass orders thereon and necessary requisitions will have to be made. 4. Therefore, I dispose of this writ petition with the following directions:- (1) That on the production of a copy of this judgment, 1st respondent will pass orders on Exts.P1 and P2 made by the WPC No. 25859/04 :3 : petitioner. (2) Such orders will be passed at any rate within 6 weeks of production of a copy of this judgment. (3) Thereupon if orders are passed to relieve the petitioner from liability of tax covered for any period subsequent to 31/12/2002, necessarily 1st respondent will issue appropriate communication to the 3rd respondent recalling the requisition which led to the issuance of Exts.P3 and P4. (4) Until the aforesaid process is completed, further proceedings pursuant to Exts.P3 and P4 shall stand stayed. ANTONY DOMINIC, JUDGE Rp