IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH WEDNESDAY, THE 18TH JULY 2007 / 27TH ASHADHA 1929 WP(C).No. 34923 of 2004(G) --------------------------------------- PETITIONER: ------------------- V.C.HEMAMALINI W/O. PALPU, PILLATTIL HOUSE, NIRMALAYAM, AYYANTHOLE, THRISSUR. BY ADV. SRI.DILIP J. AKKARA. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, TRIVANDRUM. 2. THE TRANSPORT COMMISSIONER, KERALA, TRIVANDRUM. 3. THE DEPUTY TRANSPORT COMMISSIONER, (CENTRAL ZONE), THRISSUR-3. 4. REGIONAL TRANSPORT OFFICER, THRISSUR. 5. JOS, S/O. PORINCHU, CHELAKKATTU HOUSE, ANCHERI DESOM, OLLUR VILLAGE, THRISSUR. BY GOVT. PLEADER SMT. DEEPA.K.R. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/07/2007,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.34923/2004: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE SALE AGREEMENT DTD. 09/11/95 BETWEEN PETITIONER & THE R.5. EXT.P.2: COPY OF THE DEMAND MEMO NO. C9-KBR 2176/TAX/96 DTD. 17/11/99. EXT.P.3: COPY OF THE ORDER NO. C/3260/99/CZ-I DTD. 31/01/2000 BY R.3. EXT.P.4: COPY OF THE ORDER NO. B1/3584/TC/00 DTD 12/03/2004 BY R.2. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. KURIAN JOSEPH, J. --------------------------------------- W.P. (C). NO. 34923 OF 2004 --------------------------------------- Dated this the 18th day of July, 2007. J U D G M E N T Petitioner approached this Court aggrieved by the steps taken for recovery of motor vehicle tax. 2. According to the petitioner, it is the transferee who is liable. But, from the impugned orders it is seen that the petitioner had not duly taken steps to have the transfer endorsed and permit was also not surrendered. Be that as it may. There is already an interim order dated 02.12.2004 to seize the vehicle and sell it for realizing the tax arrears. This writ petition is disposed of in terms of the said interim order making it clear that only after exhausting the steps against the vehicle, the petitioner shall be proceeded against. KURIAN JOSEPH, JUDGE. smp