IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH WEDNESDAY, THE 24TH SEPTEMBER 2008 / 2ND ASWINA 1930 WP(C).No. 23235 of 2006(N) -------------------------------------- PETITIONERS: -------------------- PUSHPANATHA.K.T., KUNIYIL HOUSE, KOTTAYAMPOIL, PATHAYAKUNNU, THALASSERY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: ----------------------- 1. THE REGIONAL TRANSPORT OFFICER, KANNUR. 2. THE DEPUTY TRANSPORT COMMISSIONER, NORTH ZONE, KOZHIKODE. 3. THE TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. *ADDL. R4 IS IMPLEADED 4. THE TAHSILDAR, REVENUE RECOVERY, THALASSERY. ADDL. R4 IS IMPLEADED AS PER ORDER DT. 24.11.2006 IN IA. NO.16448/2006. BY GOVERNMENT PLEADER SRI.NOBLE MATHEW THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.23235/2006 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE ORDER NO.C7/3381/04 C DT. 12.3.2004 PASSED BY THE IST RESPONDENT. EXT.P2:- COPY OF THE ORDER NO.C/1680/04/NZ DT. 22.8.2005 PASSED BY THE 2ND RESPONDENT. EXT.P3;- COPY OF THE ORDER NO.B1/17023/TC/05/DT. 28.3.2006 PASSED BY THE 3RD RESPONDENT. /TRUE COPY/ P.A. TO JUDGE tss KURIAN JOSEPH, J. --------------------------------------- W.P.(C) No.23235 OF 2006 --------------------------------------- Dated this the 24th day of September, 2008. J U D G M E N T Petitioner is aggrieved since he is proceeded against for the collection of motor vehicle tax in respect of his vehicle No. KL -13/A 8404. According to the petitioner, the vehicle was not operated from 01.07.2001 onwards. The non-operation of the vehicle by itself will not entitle a person to claim exemption from payment of motor vehicle tax. The only way of claiming exemption is on the basis of duly filed 'G' form. 2. Yet another contention is that the period the vehicle was in police custody, petitioner is not liable to pay the tax. That contention also cannot be appreciated in view of the Full Bench decision of this Court in Gracy Vincent vs. State of Kerala (2006 (1) KLT 7). Therefore, there will be a direction to the first respondent to exclude the period of levy in respect of the period covered by 'G' form as reported by the A.M.V.I. and proceed further only in W.P.(C) No.23235/06 2 respect of the tax for the rest of the period. Subject to the above, this writ petition is disposed of. KURIAN JOSEPH, JUDGE. smp W.P.(C) No.23235/06 3 KURIAN JOSEPH, J. W.P.(C) No.23235 OF 2006 J U D G M E N T 24.09.2008