IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 27TH FEBRUARY 2008 / 8TH PHALGUNA 1929 WP(C).No. 6715 of 2008(Y) ------------------------- PETITIONER: ------------ P.P. ABOOBACKER, AGED 42 YEARS, S/O. MOHAMMED HAJI, PARAPPURATH, MALAYAMMA, KOZHIKODE. BY ADV. SRI.R.SUDHISH SMT.M.MANJU RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, KOZHIKODE. 2. THE DISTRICT COLLECTOR, KOZHIKODE. 3. THE S.H.O., KUNNAMANGALAM POLICE STATION, KOZHIKODE. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 6715 of 2008 ------------------------------------- Dated: February 27, 2008 JUDGMENT Petitioner submits that for the period from 1.1.2001 to 30.9.2003, an amount of Rs.2,79,000/- was demanded towards tax under the provisions of the Kerala Motor Vehicles Tax Act and revenue recovery proceedings were initiated and that has resulted in an order under sec.65 of the Revenue Recovery Act. In the meantime, an appeal filed by the petitioner against the assessment has resulted in Ext.P2 order allowing the appeal and remanding the matter for fresh consideration. At this stage, the petitioner submits that since the basis of the proceedings resulting in the order under sec.65 having been set aside, further proceedings cannot be continued. 2. I heard the Government Pleader also. 3. As is evident from Ext.P2, the demand has been set aside and the matter is now remanded for fresh consideration. Therefore unless the matter is reconsidered as ordered in Ext.P2 and that results in a final order, recovery proceedings cannot be continued. WP(C) 6715/08 Page numbers 4. Therefore I direct that recovery proceedings for realising the tax from the petitioner for the aforesaid period shall be deferred until final order is passed following the remand as ordered in Ext.P2. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE mt/-