IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH DECEMBER 2011 / 16TH AGRAHAYANA 1933 WP(C).No. 32076 of 2011(H) ---------------------------------- PETITIONER(S): ------------------- BABY K.MATHEW, S/O.MATHEW,AGED 65 YEARS,KOITHODATHU HOUSE, KURUNGAZHA,PULLAD,PATHANAMTHITTA AT PRESENT RESIDING AT KOITHODATHU HOUSE, VITHURA P.O,THEVIYODE,TRIVANDRUM 695 551 BY ADVS. SRI.BIJU ABRAHAM SMT.ASHA B.MATHEW RESPONDENT(S): --------------------- 1. THE REGIONAL TRANSPORT OFFICER, THIRUVALLA 686 101 2. P.S.RASHEED ALI,AGED ABOUT 55 YEARS, FATHERS NAME NOT KNOWN, PALLIVADAKETHIL HOUSE, KANNANKOTTU MURI,ADOOR, PATHANAMTHITTA 689 645 3. THE CIRCLE INSPECTOR OF POLICE, ADOOR<PATHANAMTHITTA 689 645 R1, R3 BY GOVT. PLEADER SMT. P.A. RAZIYA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 32076/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE LETTER DATED 05-09-1996 TO THE 1ST RESPONDENT. P2: COPY OF THE LETTER DATED 27-09-2003 OF THE PETITIONER TO THE 1ST RESPONDENT. P3: COPY OF THE MEMO DATED 11-11-2010 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. P4: COPY OF THE LETTER DATED 03-12-2010 OF THE PETITIONER TO THE 1ST RESPONDENT. P5: COPY OF THE MEMO DATED 24-08-2011 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P6: COPY OF THE LETTER DATED 24-09-2011 OF THE PETITIONER TO THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32076 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 7th day of December, 2011. J U D G M E N T The petitioner is the registered owner of a vehicle bearing Reg. No. KL-03/6426. According to the petitioner, he sold the vehicle to the 2nd respondent way back in 1995 as per an agreement dated 11.1.1995, copy of which is produced as Ext.P1. In the meantime, the 1st respondent initiated recovery proceedings for recovery of arrears of the motor vehicle tax due on the same. The petitioner is challenging the same on the ground that the 2nd respondent is liable to pay the tax. 2. The 2nd respondent appears through counsel and submits that he has not purchased the vehicle from the petitioner but from somebody else. But, at the same time, he admits that he was in possession of that vehicle for some time. He would submit that he has sold the vehicle to somebody else. According to him, he has already informed the 1st respondent about the subsequent purchaser. The learned Government Pleader submits that the petitioner being the registered owner of the vehicle, he is liable and the 2nd respondent and any subsequent purchaser are also liable in view of Section 9 of the Kerala Motor Vehicle Taxation Act. 3. I have considered the rival contentions in detail. 4. In view of Section 9, both the registered owner and subsequent purchasers are also liable for arrears of tax due on the vehicle. Further, there is a charge on the vehicle itself for arrears of the motor vehicles tax. In the above circumstances, W.P(C) No. 32076 of 2011 -: 2 :- this writ petition is disposed of with the following directions: The 1st respondent shall first proceed against the vehicle for recovery of the arrears. If the vehicle cannot be proceeded against or the amount obtained by proceeding against the vehicle is not sufficient to clear the arrears, the 1st respondent shall proceed for the amounts due against the petitioner as well as the 2nd respondent and subsequent possessors of the vehicle simultaneously. Sd/- S. Siri Jagan, Judge. Tds/