IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 OP.No. 38852 of 2001(A) ----------------------- PETITIONER: ------------ N.CHANDRASEKHARA PILLAI S/O.NEELAKANTAN PILLAI, THEKKI VEEDU, ANANDAVALEESWARAM, KOLLAM. BY ADV. SRI.B.MOHANLAL RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, COLLECTORATE, KOLLAM. 2. THE TAHSILDAR(RR), TALUK OFFICE, KOLLAM. 3. SRI.ANIL KUMAR, PUSHPA VILASOM VEEDU, ASRAMOM, KOLLAM. 4. SRI.NATARAJAN, MANAGING DIRECTOR, KAVERI FINANCE, KOTTAMUKKU, KOLLAM. R1&2 BY G.P. SMT.SMITHA SUKUMARAN THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.63752/2001 IN OP NO.38852/2001 DISMISSED: 4.1.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF SALE AGREEMENT ENTERED BETWEEN THE PETITIONER AND R3 DT.20.2.2000. P2: TRUE COPY OF DEMAND NOTICE DT.12.9.2001 ISSUED BY R2. P3: .DO. .DO. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.38852 of 2001 .................................................................... Dated this the 4th day of January, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax due for a truck for the period 1.4.2000 to 31.3.2001. Even though petitioner's case is that vehicle was sold, it is seen from the counter that petitioner filed G Forms successively for the period commencing from 1.4.2000 stating that vehicle was garaged in South Kerala Factory Compound, Kallumthazham at Kollam. However, on enquiry, vehicle was not seen there. Obviously petitioner as registered owner is liable to pay the arrears of tax for the period covered by G form as exemption was not proved. So far as sale of vehicle is concerned, petitioner has not complied with the statutory provision of filing Form No.50 with acknowledgement. In the circumstances, I find no merit in the O.P. and the O.P. is therefore dismissed. C.N.RAMACHANDRAN NAIR Judge pms