IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH JANUARY 2011 / 20TH POUSHA 1932 WP(C).No. 38007 of 2010(A) -------------------------- PETITIONER: ------------------ MOHAMMED KUNJU, S/O.MOIDEENKUTTY, PUTHENPURAYIL HOUSE, CHANGANKULANGARA, OACHIRA P.O., PIN-690526. BY ADVS. SRI.PUSHPARAJAN KODOTH SRI.K.JAYESH MOHANKUMAR SMT.VANDANA MENON SMT.ANJU P.NAIR RESPONDENT: -------------------- 1. REGIONAL TRANSPORT OFFICER (TAXATION OFFICER), CIVIL STATION, KAKKANAD, ERNAKULAM, 682030. 2. STATE BANK OF TRAVANCORE, REP. BY ITS CHIEF MANAGER, PANAMPILLY NAGAR BRANCH, PANAMPILLY NAGAR, ERNAKULAM-682036. ADDL. 3RD RESPONDENT IMPLEADED ------------------------------------------------------ ADDL.R3. THE PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE (TAXES), GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. ADDL. 3RD RESPONDENT IMPLEADED AS PER ORDER IN IA 380/2011 DATED 10.1.2011 R1 BY GOVERNMENT PLEADER, SRI.BIJOY CHANDRAN R2 BY ADV. SRI.SATHISH NINAN, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.38007 of 2010-A ---------------------------------------- Dated this the 10th day of January, 2011. J U D G M E N T The petitioner is aggrieved by Exts.P4 to P6 memos issued, demanding payment of motor vehicles tax due with respect to vehicles bearing Nos.KL/7 BC 631, KL/7 BC 680 and KL/7 BC 619, due for different periods. According to the petitioner, the vehicles in question were under hypothication to the 2nd respondent Bank and consequent to filing of an O.A before the Debt Recovery Tribunal, and in view of pendency of petition seeking attachment of the vehicles, the petitioner was prevented from putting the vehicles to use. It is stated that various factors and evidences regarding non-use of the vehicle during the entire relevant period is available with the petitioner. It is further stated that an Advocate Commissioner appointed by the Debt Recovery Tribunal had taken over possession of the vehicles on 22.12.2009. Under such circumstances, the petitioner seeks exemption from payment of motor vehicles W.P(C) No.38007 of 2010-A 2 tax due for the relevant period. In this regard the petitioner had submitted Ext.P7 revision before the 1st respondent seeking exemption invoking Section 22 of the Motor Vehicles Taxation Act. But it is noticed that the power vested under Section 22 can be exercised only by the Government. 2. However, the petitioner had now produced copy of Ext.P9 which is a request submitted before the Principal Secretary of Finance Department, State of Kerala to exempt the vehicles from payment of tax for the relevant period, on the basis of the above stated reasons. The petitioner had also impleaded the Principal Secretary, Department of Finance, Government of Kerala as additional 3rd respondent. 3. Under the above circumstances, I am of the view that the writ petition can be disposed of directing the concerned authority under the State Government to consider Ext.P9 and to dispose of the same on an earlier basis. 4. Therefore the writ petition is disposed of directing W.P(C) No.38007 of 2010-A 3 the additional 3rd respondent or the competent authority under the Government to consider Ext.P9 and to issue necessary orders, with opportunity of personal hearing afforded to the petitioner at the earliest possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 5. Till such time orders are issued by the authority under the Government in compliance with the above directions, recovery of amounts covered under Exts.P4 to P6 memos shall be kept in abeyance. C.K.ABDUL REHIM JUDGE ab