IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 31ST JULY 2008 / 9TH SRAVANA 1930 WP(C).No. 21764 of 2003(N) -------------------------- PETITIONER: ------------ V. KARTHIKEYAN, AGED 52 YEARS, S/O. VELUTHAKUNJU, ATHRAPPALLI, ANGADICKAL NORTH P.O., PATHANAMTHITTA VILLAGE. BY ADV. SRI.T.M.ABDUL LATHEEF SRI.P.M.SHAMEER RESPONDENTS: ------------- 1. DISTRICT COLLECTOR, PATHANAMTHITTA. 2. JOINT REGIONAL TRANSPORT OFFICER, ADOOR. 3. TAHSILDAR, ADOOR. 4. DEPUTY TAHSILDAR (R.R.), ADOOR. BY SMT.SMITHA, GOVERNMENT PLEADER FOR R1TO4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.21764/2003 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE ACKNOWLEDGEMENT DATED 08/07/1999 RECEIVED BY PETITIONER FROM R2. P2 : COPY OF FORM G DECLARATION DATED 08/07/99 SUBMITTED BY PETITIONER BEFORE R2. P3 : COPY OF PETITION SUBMITTED BY PETITIONER BEFORE R1 DATED 19/01/2002. P4 : COPY OF DEMAND NOTICE NO.D/A1 2034/01 DATED NIL ISSUED BY R3. P5 : COPY OF DEMAND NOTICE NO.K1-20848/01 DATED 01/07/2002 ISSUED BY R4. P6 : COPY OF JUDGMENT PASSED BY THIS HONOURABLE COURT IN O.P. NO.4315/2002 DATED 07/02/2002. P7 : COPY OF RECEIPT NO.0742319 DATED 22/03/2002. P8 : COPY OF NOTICE DATED 22/04/2002 ISSUED TO PETITIONER BY R2. P9 : COPY OF NOTICE DATED 22/10/2002 ISSUED TO PETITIONER BY R2. P10 : COPY OF NOTICE DATED 04/06/2003 ISSUED BY VILLAGE OFFICER, ANGADICAL. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.21764 of 2003 --------------------------------- Dated, this the 31st day of July, 2008 J U D G M E N T Petitioner is in this Court, a second round, challenging demand of arrears of tax for the period commencing from 01/07/1999 to 30/06/2000. Even though petitioner has a case that the vehicle was repossessed by the financier and consequently petitioner is entitled to exemption based on Form G furnished, learned Government Pleader submitted that in the course of enquiry by the RTO, the financier confirmed that vehicle was not repossessed by them as claimed by petitioner. Consequently demand is sustained. In the circumstances, the writ petition is devoid of any merit and is dismissed. If petitioner has paid 50%, then only balance will be recovered with interest. (C.N.RAMACHANDRAN NAIR, JUDGE) jg