IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH APRIL 2010 / 16TH CHAITHRA 1932 WP(C).No. 7712 of 2010(L) ------------------------- PETITIONER: --------------- PREMARAJAN K.V., KANDANKUMARATH VALAPPIL HOUSE, PULPALLY(VIA), SULTHAN BATHERY, WAYANAD DISTRICT. BY ADV. SRI.S.M.PRASANTH RESPONDENTS: --------------- 1. THE REGIONAL TRANSPORT OFFICER, WAYANAD, KALPETTA, WAYANAD DISTRICT. 2. THE DISTRICT COLLECTOR, WAYANAD, KALPETTA, WAYANAD DISTRICT. 3. THE TAHSILDAR, REVENUE RECOVERY, AMBALAVAYAL, SULTHAN BATHERY, WAYANAD DISTRICT. BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 7712 OF 2010 ......................................................................... Dated this the 6th April , 2010 J U D G M E N T The petitioner is challenging the recovery proceedings being pursued against him for realisation of the tax stated as due in respect of the vehicle bearing No.KL. 12-3783. Eventhough interference was declined on merits earlier, taking note of the submission made from the part of the petitioner, W.A. 2509 of 2008 was disposed of, as per Ext. P1 judgment, permitting the petitioner to clear the entire liability by way of 'five' equal monthly installments . It appears that the matter was further agitated by approaching the Government and by order dated 16.02.2010, the first respondent herein was directed to re- consider the matter and pass appropriate orders as specified therein with regard to the liability for the period from 01.01.2001 to 31.03.2001. It is also stated that the petitioner has remitted a sum of Rs. 52,500/- on 08.01.2010 as borne by Ext. P4 W.P.(C) No. 7712 OF 2010 2 receipt. 2. The learned Government Pleader appearing for the respondents submits that Ext.P2 recovery notice impugned in this Writ Petition pertains to the period from 01.01.2000 to 30.04.2001, i.e. for some other periods as well, than the one included in Ext.P1 judgment and forming the subject matter of Ext. P3. 3. In the above circumstances, the first respondent is directed to finalise the proceedings afresh in respect of the period from 01.01.2001 to 31.03.2001 as directed by the Government vide Ext. P3 dated 16.02.2010 as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. The coercive proceedings stated as being pursued against the petitioner in respect of the above period shall be kept in abeyance, however, making it clear that the respondents are at liberty to proceed with such steps in respect of the other periods, if any, for which the liability still subsists on the shoulders of the petitioner. So as to facilitate such exercise, the first respondent shall issue a revised demand, if any W.P.(C) No. 7712 OF 2010 3 subsisting liability is there, so as to enable the petitioner to clear the same within a reasonable time, failing which, the matter could be proceeded with , resorting to the steps under the Kerala Revenue Recovery Act. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk