IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WA.No. 1508 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.24478/2011 Dated 29/09/2011 .................... APPELLANT: -------------- K.REGHUNATHAN, T.C.NO.27/1481, KRISHNA BHAVAN, CONVENT ROAD, THIRUVANANTHAPURAM. BY ADV. SRI.K.B.PRADEEP RESPONDENTS: --------------- 1. THE DEPUY TRANSPORT COMMISSIONER, GOVERNMENT OF KERALA,SOUTH ZONE, THIRUVANANTHAPURAM. 2. THE REGIONAL TRANSPORT OFFICER, MOTOR VECHICLES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE JOINT REGIONAL TRANSPORT OFFICER (TAXATION OFFICER), MOTOR VEHICLES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. SRI.P.C.IYPE, ADDL. ADVOCATE GENERAL FOR R1-3 SRI.GEORGE MECHERIL, G.P. FOR R1-3 THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14/10/2011, ALONG WITH WPC NO.24478 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, Ag. C.J. & P.S.GOPINATHAN, J. .................................................................... Writ Appeal No.1508 of 2011 & W.P.(C) No.24478 of 2011 .................................................................... Dated this the 14th day of October, 2011. JUDGMENT Ramachandran Nair, Ag. C.J. Question raised is only with regard to the eligibility for exemption from motor vehicle tax payable in respect of a contract carriage with 26 seats which according to the appellant/petitioner was without permit for the last two years. Appellant/petitioner's specific case is that G Forms were furnished for the entire period and so much so, liability for payment of tax is only since the date of issue of permit i.e. from 1.9.2011 onwards. We do not know how permit is issued without appellant/petitioner producing current records which is upto date tax paid RC Book. Appellant/petitioner's case is that G Forms are filed for every quarter commencing from 1.1.2010 onwards. Government Pleader submitted that G Forms will be enquired into and eligible exemption will be granted. 2. We are unable to understand the indifferent attitude of the 2 R.T.O. because G Form is advance intimation given by a vehicle owner for claiming exemption from tax for the future. Unless G Form is investigated through the Motor Vehicle Inspector by verifying the place where vehicle is garaged, the R.T.O. will not be able to adjudicate on G Form after expiry of the period for which exemption is sought. In the first place, filing of advance G Form strictly in accordance with the Rules is the basic condition for claiming exemption. Similarly duty of the R.T.O. is to enquire upon the G Form at the earliest during the very same quarter itself and on being satisfied, to pass orders granting exemption or otherwise, to decline it. If G Forms are not furnished, it was the duty of the R.T.O. to recover the tax. In any case since no adjudication orders are issued, we feel the Writ Appeal and the Writ Petition could be disposed of directing the second respondent to conduct enquiry on all valid G Forms pending before him and pass orders based on enquiry report submitted by the Motor Vehicle Inspector. If exemption is declined for any reason, the same should be communicated to the appellant/petitioner and final orders should be issued after hearing his objections. The R.T.O. is 3 directed to pass final orders within three weeks from now. The appellant/petitioner will produce copy of this judgment and appear before the R.T.O. for compliance. In between, there will be direction to the R.T.O. to permit the appellant/petitioner to operate the vehicle upto 31.12.2011 on payment of quarterly tax due from September to December 2011, if vehicle permit is available to the appellant/petitioner. From 1.1.2012 onwards the issuance of permit, operation of the vehicle, collection of tax etc. will be based on adjudication orders to be issued by the R.T.O. Appellant should not transfer or part with possession of the vehicle until adjudication and clearance of arrears of tax, if any. C.N.RAMACHANDRAN NAIR Acting Chief Justice P.S.GOPINATHAN Judge pms