IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22355 of 2011(T) ----------------------- PETITIONER : --------------------- RAKESH BABU, 6/157, `SONIYA', ARYANADU, NEDUMANGAD, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.K.R.RADHAKRISHNAN NAIR RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, TRIVANDRUM - 695 001. 2. THE SUB REGIONAL TRANSPORT OFFICER, NEDUMANGAD, THIRUVANANTHAPURAM DISTRICT - 695 001. R1 & R2 BY PUBLIC PROSECUTOR SRI. JAMES MATHEW KADAVAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 22355 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE CERTIFICATE OF REGISTRATION OF PETITIONER'S VEHICLE NO. KL-06-9372. EXT.P2 : COPY OF TAX LICENSE OF PETITIONER'S VEHICLE NO. KL-06-9372. EXT.P3 : COPY OF GOODS CARRIAGE PERMIT OF THE VEHICLE. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22355 OF 2011 ---------------------------------------------- Dated this the 17th day of August, 2011 JUDGMENT The petitioner challenges demand for motor vehicle tax. The petitioner's grievance is regarding the rate of tax applicable. I am of opinion that the petitioner's remedy lies in filing an appeal against the demand as provided under the Act. Therefore, without prejudice to that right, this writ petition is dismissed, if the petitioner can file an appeal at this point of time. S. SIRI JAGAN, JUDGE acd