IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 12TH JANUARY 2011 / 22ND POUSHA 1932 WP(C).No. 1036 of 2011(D) --------------------------------------- PETITIONER(S): ------------------------- T.K. CHATTERJI, THINAYAT HOUSE, POOVATHUSSERY, THRISSUR. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): --------------------------- 1. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, THRISSUR - 680 020. 2. THE SECRETARY TO GOVERNMENT, TAXATION DEPARTMENT, SECRETARIAT, TRIVANDRUM - 1. R1 & R2 BY SR. GOVT.PLEADER SRI. MATHEW GEORGE VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 1036 of 2011 --------------------------------- Dated this the 12th day of January, 2011 JUDGMENT Petitioner, registered owner of a stage carriage vehicle bearing registration No.KL-17 D 4347, is approaching this court seeking indulgence for permitting payment of motor vehicle tax due for the period from 1.7.2010 onwards, in instalments. 2. According to the petitioner, the vehicle was not in operation for quite a long period and the petitioner could not submit 'G Form' claiming exemption from payment of tax. Hence the tax amount become defaulted from 1.7.2010 onwards. According to the petitioner, due to financial stringencies he is not in a position to make payment of arrears in a lump sum. Hence he seeks direction for accepting the tax amount within a reasonable time in instalments. 3. Heard, learned Government Pleader appearing for respondents. Considering the facts and circumstances, I am of the view that indulgence can be shown in permitting to pay off the liability of tax in a phased manner. 4. Accordingly, the writ petition is disposed of directing the WP(C).1036/2011 2 1st respondent to accept arrears of motor vehicle tax due with respect to the vehicle KL-17/D 4347, if the petitioner makes payment of such arrears along with additional tax if any due, in 4 (four) equal monthly instalments falling due on or before 31.1.2011 and on or before the last day of the succeeding months. 5. It is made clear that on payment of the first instalment as directed above, the petitioner shall be permitted to operate the vehicle, subject to condition of the petitioner furnishing an undertaking in the form of an affidavit to the effect that he will not part with ownership or possession of the vehicle and will not cause any act which will demolish value of the vehicle, till the entire arrears of tax is cleared payment. 6. It is made clear that acceptance of tax as directed above will be subject to fulfillment of other statutory conditions. It is also made clear that this will not stand in the way of any action of the respondent with respect to any charge or violation other than arrears of tax. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).1036/2011 3