IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 113 of 2008(L) ------------------------ PETITIONER(S): --------------- V.S.MATHEW, S/O.SCARIA, POOVATHUNGAL, UPPUKANDAM P.O., (VIA) KATTAPANA, IDUKKI DISTRICT. BY ADV. SRI.G.HARIHARAN RESPONDENT(S): --------------- 1. THE TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. 2. DEPUTY TRANSPORT COMMISSIONER, SOUTH ZONE, THIRUVANANTHAPURAM. 3. REGIONAL TRANSPORT OFFICER, PATHANAMTHITTA. 4. A.R.VINOD, S/O.ARAVINDAKSHAN, PATHIALIMURIYIL, OMALLOOR VILLAGE, KOZHENCHERRY TALUK, PATHANAMTHITTA DISTRICT. 5. JOSEPH, S/O.VARKEY, KURIKOMBIL, KADAVAKUZHIKARAYIL, KATTAPPANA P.O., IDUKKI DISTRICT. *ADDL.R6 THE DEPUTY TAHSILDAR (RR) NEDUMKANDAM, IDUKKI DISTRICT. *ADDL.R7 THE VILLAGE OFFICER, KALKOONTHAL VILLAGE, IDUKKI DISTRICT. *(IMPLEADED ADDITIONAL RESPONDENTS 6 & 7 VIDE ORDER DATED 09/12/2009 IN I.A. NO.15071/09) ADV. SRI.JOICE GEORGE FOR R5 SRI.GEORGY GEORGE FOR R5 MR.MOHAMMED RAFIQ, GOVERNMENT PLEADER FOR R1 TO 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.113/2008 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF PROCEEDINGS DATED 21/12/96 BY THE 1ST RESPONDENT. P2 : COPY OF REPRESENTATION DATED 28/01/97 FILED BY THE REVISION PETITIONER BEFORE R1. P3 : COPY OF REPRESENTATION DATED 08/04/97 FILED BY THE REVISION PETITIONER BEFORE R1. P4 : COPY OF COMPLAINT DATED 15/05/97 FILED BY THE REVISION PETITIONER BEFORE THE S.I. OF POLICE, PATHANAMTHITTA. P5 : COPY OF REPRESENTATION DATED 22/05/97 SENT BY THE REVISION PETITIONER TO THE SUPERINTENDENT OF POLICE, PATHANA MTHITTA. P6 : COPY OF JUDGMENT MADE IN O.P.NO.9344/97 DATED 19/06/1997. P7 : COPY OF DEMAND NOTICE NO.C6/KL-05/A 7160/06/PTA DATED 22/02/06. P8 : COPY OF ORDER DATED 24/04/06 IN ORDER NO.C/730/SZ/2006 PASSED BY THE DEPUTY TRANSPORT COMMISSIONER, SOUTH ZONE, THIRUVANANTHAPURAM. P9 : COPY OF ORDER NO.B1/15550/TC/2006 DATED 17/11/2007 SENT BY R1. P10 : COPY OF DEMAND NOTICE DATED 22/09/2009 UNDER SECTION 7 OF THE REVENUE RECOVERY ACT. P11 : COPY OF DEMAND NOTICE DATED 22/09/2009 UNDER SECTION 34 OF THE REVENUE RECOERY ACT. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... WP(C) No.113 of 2008 .................................................................... Dated this the 26th day of September, 2011. J U D G M E N T Ramachandran Nair, J. The petitioner is in this Court in the 3rd round challenging the demand of motor vehicle tax due in respect of stage carriage bearing registration No.KL-5A-7160 owned and operated by him. The petitioner's case is that the vehicle was sold by him to 5th respondent, who in turn sold it to 4th respondent who happens to be the last purchaser. The vehicle is a 1991 model and obviously it would have been entitled to permit for not less than 15 years. It is not on record as to whether the permit issued was periodically renewed or not. The petitioner's contention that liability for tax is on the purchaser is unacceptable because registered owner is the person liable to pay tax under Section 3 of the Kerala Motor Vehicle Taxation Act, no matter it can also be recovered from the person in possession and control of the WP(C) No.113/2008 2 vehicle. 2. There is no appearance by the party respondents in the WP(C). In the circumstances, we heard learned counsel for the petitioner and also the learned Government Pleader for the State and it's authorities. 3. After hearing both sides, we do not find any ground to interfere with the challenge against the demand of motor vehicle tax for the vehicle until it's registration is cancelled. However, for the period the vehicle ceased to have permit to operate as a stage carriage, recovery could be made only at the rate applicable to non transport vehicle. Therefore, this Writ Petition is disposed of directing the RTO, Pathanamthitta (3rd respondent) to verify the records pertaining to issue of permit and recover tax at the rate applicable to stage carriage only for the periods the vehicle had permit and for the remaining periods the RTO should recover tax at the NTV rate. It is for the petitioner to make an application for cancellation of registration if the vehicle is WP(C) No.113/2008 3 missing, and the RTO will consider the same and pass appropriate orders within three weeks from the date of filing the application after clearing the arrears of tax up to date. This Writ Petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) jg