IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 10TH AUGUST 2010 / 19TH SRAVANA 1932 WP(C).No. 21119 of 2010(L) -------------------------- PETITIONER: --------------- EXCEL TIMBERS PRIVATE LIMITED KODAMPUZHA ROAD, PETTA, FEROKE,KOZHIKODE REP.BY V.MAMMU, MANAGING DIRECTOR. BY ADV. SRI.P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENTS: --------------- 1. THE TAHSILDAR (RR)KOZHIKODE-673 020. 2. REGIONAL TRANSPORT OFFICER, KOZHIKODE 673 020. 3. ASST.COMMISSIONER OF COM.TAXES, SPECIAL CIRCLE II, CALICUT 673 006. SENIOR GOVERNMENT PLEADER SRI. C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 21119 OF 2010 -------------------------------------------- Dated this the 10th day of August, 2010 JUDGMENT The petitioner has approached this Court with the following prayers: (1) To call for the records leading to the issue of prohibitory orders by the first respondent to the second respondent, restraining the second respondent from recording the transfer of Lorry KL 11 X 9584, hear arguments on behalf of the petitioners (2) Issue a writ of certiorari quashing the orders issued by the first respondent to the second respondent restraining the second respondent from accepting the transfer of Lorry KL 11 X 9584 to the purchaser/s. (3) Issue a writ of mandamus directing the second respondent to accept any request for the transfer of registration of the above Lorry No. KL 11 X 9584 into the names of purchasers. (4) Issue an appropriate order, writ or direction, declaring that the petitioner's assets cannot be proceeded against for recovery of any arrears of tax relating to National Timber Traders, a partnership concern. (5) Grant such other reliefs that the petitioners may pray for and this Hon'ble Court may deem fit to granting (6) Award costs of the petitioners. The learned counsel for the petitioner submits that the vehicle actually belongs to the petitioner, who is a 'Private Limited Company' and the certificate of registration and relevant permit produced and marked as Ext.P1 and P2 clearly reveal this vital aspect. The amount now sought to be recovered, by proceeding against the above vehicle, is in respect of the alleged liability of 'National Timber Traders', Kodampuzha Road, Petta- Feroke, Calicut, which is only a 'partnership concern', a different entity. 2 WP(C) No. 21119/2010 The learned Government Pleader appearing for the respondents submits on instructions, that no steps are being pursued against the aforesaid vehicle belonging to the petitioner Company in respect of the alleged cause of action as on date. The above submission is recorded and the Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc