IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 19TH NOVEMBER 2010 / 28TH KARTHIKA 1932 WP(C).No. 30692 of 2010(J) -------------------------- PETITIONER: ------------------- PURUSHOTHAMAN PILLAI, S/O.GOVINDA PILLAI, `PUSHPAK', KATTANAM, PALLICKAL P.O., MAVELIKKARA. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN HARIHARAN RESPONDENT: --------------------- 1. JOINT REGIONAL TRANSPORT OFFICER, MAVELIKKARA, ALAPPUZHA DISTRICT, PIN-688 001. 2. DEPUTY TRANSPORT COMMISSIONER, SOUTH ZONE, THIRUVANANTHAPURAM-695 001. 3. TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM-695 001. 4. VILLAGE OFFICER, KATTANAM VILLAGE, ALAPPUZHA DISTRICT, PIN-688 001. 5. DEPUTY TAHSILDAR (RR), MAVELIKKARA, PIN-690 101, ALAPPUZHA DISTRICT. 6. V.R.AJI DEVAN, S/O.VAMADEVAN, KULAKKINDA KIZHAKKETHIL, MARU-THEKKUMURI, AYANIVELIKULANGARA VILLAGE, KARUNAGAPPALLY TALUK, PIN-690 518, KOLLAM DISTRICT. BY GOVERNMENT PLEADER, SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 30692 OF 2010 ------------------------------------- Dated this the 19th day of November, 2010 JUDGMENT The issue involved in this Writ Petition relates to payment of arrears of motor vehicles tax due with respect to vehicle No. KL 04 G 9277. According to the petitioner he was the owner of the vehicle, but it was sold to the 6th respondent by virtue of agreement dated 09.11.2006. A demand was raised by the 1st respondent claiming arrears of tax due for the period from 01.01.2007 to 30.06.2008. The petitioner had filed appeal against that demand before the 2nd respondent. According to the petitioner, eventhough the appeal was heard by the 2nd respondent no orders were issued. Meanwhile fresh demand was issued as per Ext.P2 claiming payment of tax for the period from 01.01.2007 to 30.09.2009, which include the period covered under Ext.P1. The petitioner had preferred a further appeal before the 2nd respondent 2 WP(C) No. 30692/2010 against Ext.P2 demand. That appeal was dismissed through Ext.P3. The petitioner had preferred revision against Ext.P3 order before the 3rd respondent as evidenced from Ext.P4. It is mentioned that the 3rd respondent had issued Ext.P5 letter requesting the petitioner to cure some defects noted on the revision petition. It is stated by learned counsel for the petitioner that such defects were already cured and the revision petition now stands registered on the files of the 3rd respondent. Meanwhile coercive steps of recovery was initiated pursuant to Exts.P7 and P8. Hence the petitioner is seeking directions to restrain recovery steps till disposal of the revision petition by the 3rd respondent. 2. In a statement filed on behalf of first respondent it is mentioned that the appeal filed against Ext.P1 demand was already dismissed by the Deputy Transport Commissioner as per order dated 01.09.2008, a copy of which was produced as Annexure R1(a). It is stated that 3 WP(C) No. 30692/2010 Ext.P2 demand was made for realizing tax due for the entire period including the period which is covered under Ext.P1, with respect to which the appeal was dismissed. However, it is admitted that the petitioner had filed revision petition against Ext.P3 order and as per Ext.P5 the Transport Commissioner had requested the petitioner to rectify the defects. 3. Considering pendency of the revision petition before the Transport Commissioner, I am of the view that the Writ Petition can be disposed of directing the authority to take expedious decision on the matter. 4. Accordingly the Writ Petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P4 revision petition as early as possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of receipt of a copy of this judgment. 5. Till such time orders are passed by the 3rd 4 WP(C) No. 30692/2010 respondent as directed above, recovery of amounts covered under Ext.P2, which is now initiated pursuant to Exts.P7 and P8 notices, shall be kept in abeyance. C.K. ABDUL REHIM JUDGE dnc