IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 WP(C).No. 23041 of 2005(R) -------------------------- PETITIONER: ------------ E.K.VIMAL KUMAR, S/O.GOVINDAN NAIR, RESIDING AT LAKSHMI, POST EDAKKAD, KOZHIKODE. BY ADV. SRI.V.V.SURENDRAN SRI.P.A.HARISH RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, KOZHIKODE. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOZHIKODE. 3. M.MUSTHAFA, S/O.ALIKOYA, RESIDING AT KIZHUVANA HOUSE, POST NALLALAM, KOZHIKODE. R1 AND R2 BY GOVERNMENT PLEADER SMT. SMITHA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE AGREEMENT DATED 16.4.2001 EXT.P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 22.7.2004. EXT.P3 TRUE COPY OF THE REPRESENTATION OF PETITIONER BEFORE THE FIRST RESPONDENT DATED 18.3.2005 EXT.P4 TRUE COPY OF THE REPRESENTATION OF PETITIONER BEFORE THE DISTRICT COLLECTOR DATED 18.2.2005 EXT.P5 TRUE COPY OF THE COMMUNICATION RECEIVED BY THE PETITIONER FROM THE FIRST RESPONDENT DATED 14.6.2005 EXT.P6 TRUE COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT DATED 10.6.2005 EXT.P7 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 27.6.2005 EXT.P8 TRUE COPY OF THE REPRESENTATION MADE BY THE PETITIONER DATED 23.7.2005 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 23041 OF 2005 -------------------------------------------- Dated this the 21st day of July, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax due in respect of a vehicle bearing registration No. KL-C-7803, which according to the petitioner, was sold to third respondent. However, Government Pleader submitted that registration continues in the name of the petitioner and petitioner is liable to pay tax under Section 3(3) of the Motor Vehicle Taxation Act. Counsel for the petitioner submitted that petitioner has filed suit for recovery of the amount and the third respondent has deposited the amount in court. It is for the petitioner to get the amount released from the court and remit the same with the motor vehicle department for adjustment towards arrears of tax. However, if the amount is not paid by the petitioner, recovery can be continued against the petitioner, as petitioner is the registered owner of the vehicle. Petitioner is given two months' time to withdraw the amount if required with permission of court and deposit it before the RTO, and if payment is not made within 2 two months, recovery can be continued against the petitioner. If petitioner produces copy of this judgment before the civil court, the court will pass orders on the application for release of the amount without any delay. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3