IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 WA.No. 528 of 2009() ----------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.37512/2008 Dated 20/02/2009 .................... APPELLANT(S): PETITIONER ------------------------ ROY ABRAHAM, THOMMIKKATTIL HOUSE, ULIKKAL P.O., KANNUR DIST. BY ADV. MR.CIBI THOMAS RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY THE SECRETARY, DEPT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, KANNUR. 3. THE REGIONAL TRANSPORT OFFICER,KANNUR 4. THE DEPUTY TAHSILDAR (RR) TALIPARAMBA, KANNUR DISTRICT. 5. S.P. MAHAVIR CHAND, 7 KALATHI PILLAI STREET, SOWCARPET, CHENNAI 79, 6. KARIYATH SHAMEER, S/O. HUSSAIN KOLARI AMSOM, KALLUR DESOM, MATTANNUR P.O., KANNUR DIST. R1 TO R4 BY GOVT. PLEADER MR.MOHAMMED RAFFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 05/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. =~=~=~=~=~=~=~=~=~=~=~=~=~= W.A. No. 528 of 2009 =~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 5th day of February, 2010. JUDGMENT Ramachandran Nair, J. Heard learned counsel for the appellant and the learned Government Pleader. 2. Challenge is against recovery proceedings for recovery of arrears of motor vehicle tax due in respect of a lorry bearing registration No. KL13/B4415. The appellant has come to this Court in the second round, challenging the demand of arrears of tax. In the first round this Court wide Ext.P6 judgment granted instalment facility to clear the arrears, which was on 19-3-2008. 3. The case of the appellant is that the vehicle was re- possessed by the financier namely, the 5th respondent in the year 2004 itself and he is not in possession of the vehicle. According to the appellant, intimation was given to the Regional Transport Officer about the re-possession of WA 528/09 2 the vehicle vide Ext.P2 on 15-12-2007. The 5th respondent is located in Tamil Nadu. Since the vehicle is registered in Kerala, we directed the R.T.O. to trace out the vehicle and cancel the registration, as it is in arrears of tax. The R.T.O. has informed that pursuant to the interim order of this Court, a search was conducted, but the vehicle could not be traced out. He has therefore cancelled the registration with effect from 12-8-2009. The balance of arrears of tax up to 31-8-2009 is stated as Rs.41,000/- (rounded), which, according to the appellant, includes collection charges also. 4. However, it is seen that the appellant had cleared the arrears of tax up to 31-3-2008 and thereafter Rs.6,820/- was paid towards arrears for the balance period under interim order of this Court. Since loss of vehicle is evident from the report of the R.T.O. and the appellant has cleared the arrears up to 31-3-2008, we feel that demand of balance tax, which is obviously for the period in which the vehicle was not in use on roads, is to be quashed and we do so. The R.C. Book stands cancelled. We make it clear that this WA 528/09 3 judgment pertains only to the parties to this case and not to be treated as a precedent in other matters. This writ appeal is disposed of as above. C.N.RAMACHANDRAN NAIR JUDGE. P.S.GOPINATHAN JUDGE. mn