IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR THURSDAY, THE 18TH SEPTEMBER 2008 / 27TH BHADRA 1930 WP(C).No. 4392 of 2005(W) -------------------------------------- PETITIONER: ------------------- JOSEPH GEORGE, S/O. ISSAC GEORGE, MARAPPURATH HOUSE, ALA, CHENGANNUR. BY ADV. SRI.T.M.ABDUL LATHEEF, ADV. SMT.P.RESHMA KABIR. RESPONDENTS: ----------------------- 1. TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. 2. JOINT REGIONAL TRANSPORT OFFICER, CHENGANNUR. 3. JOINT REGIONAL TRANSPORT OFFICER, KARUNAGAPPALLY. BY GOVERNMENT PLEADER SRI. TEK CHAND. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/09/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.4392/2005-W: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE CERTIFICATE DTD. 12/01/2004 ISSUED BY THE SUB JUDGE, MAVELIKKARA TO THE PETITIONER. EXT.P.2: COPY OF THE LETTER NO. 1083/04 DTD. 27/11/2004 OF THE SUB JUDGE, MAVELIKKARA. EXT.P.3: COPY OF THE LETTER NO. C1/02531/04/AC DTD. 13/07/2004 OF THE R.2. EXT.P.4: COPY OF THE LETTER NO. C1/02331/04/AC DTD. 30/07/2004 OF THE R.2. EXT.P.5: COPY OF THE LETTER NO. C1/1612/2004/CK DTD. 07/07/2004 OF THE R.3. EXT.P.6: COPY OF THE JUDGMENT DTD. 15/01/2004 PASSED BY THIS HONOURABLE COURT IN W.P.(C). NO. 15626/2004-I. EXT.P.7: COPY OF THE CHECK REPORT ISSUED BY THE R.2. EXT.P.8: COPY OF THE ORDER DTD. 13/09/2005 PASSED BY THIS HONOURABLE COURT IN W.P.(C). NO. 27152/2005. EXT.P.9: COPY OF THE LETTER NO. R3/2262/05/AC DTD. 22/09/2005 OF THE R.2. RESPONDENTS' EXHIBIT: EXT.R3.A: COPY OF THE CIRCULAR NO. 23/04 DT. 02/07/2004 ISSUED BY MOTOR VEHICLES DEPARTMENT. //TRUE COPY// P.A. TO JUDGE. prv. K. BALAKRISHNAN NAIR, J. ---------------------------------------- W.P.(C) No.4392 OF 2005 ---------------------------------------- Dated this the 18th day of September, 2008 J U D G M E N T ~~~~~~~~~~~ The petitioner was the auction purchaser of a lorry bearing registration No.KL-2/C-1245. The auction was made by Sub Court, Mavelikkara. Ext.P1 is the certificate issued by the court evidencing the purchase of the vehicle by the petitioner in court auction. When the petitioner moved for transferring the registration of the vehicle in his favour, he was called upon to produce N.O.C. from the financier, M/s.Motor and General Finance Ltd., Delhi. He was also asked to clear the tax for the period from 1.10.1996 to 31.3.1998. Feeling aggrieved by the above demands from the part of the registering authority to transfer the registration, this writ petition was filed. 2. During the pendency of the writ petition, pursuant to the interim orders of this court, the registration was transferred in favour of the petitioner. He has furnished the bank guarantee for the tax demanded. The petitioner points out that as per the additional affidavit filed by the 3rd respondent, the tax in relation to that vehicle has been cleared up to 31.12.1997. That means, the tax for the first quarter of 1998 alone is W.P.(C) No.4392/2005 2 remaining unpaid. The petitioner submits he is an innocent purchaser and therefore, he is not liable to pay tax or get clearance from the financier. 3. The prayer of the petitioner in this writ petition is against the demand for tax from the period 1.10.1996 to 31.3.1998. As admitted by the 3rd respondent, now tax due is only for the period from 1.1.1998 to 31.3.1998. The liability to pay motor vehicles tax being a statutory charge on the vehicle, the auction purchaser is liable to pay it. This view is already covered by the decision of this Court in Abraham Joseph v. Regional Transport Officer, Kottayam [1976(1) ILR Kerala 256]. 4. In view of the above position, if the petitioner pays tax for the first quarter in 1998 with interest, if any accrued, the transfer of the registration of the vehicle in favour of the petitioner shall be treated as regular and the bank guarantee furnished by him shall be released. The writ petition is disposed of as above. (K.BALAKRISHNAN NAIR, JUDGE) ps