IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH JUNE 2011 / 30TH JYAISHTA 1933 WP(C).No. 16417 of 2011(B) ----------------------------------- PETITIONER(S): ----------------------- MOHAMMED, PAINKAL HOUSE, PANDIKASSALA, KUTTIPPURAM, MALAPPURAM DISTRICT. BY ADV. SRI.SAJU J.VALLYARA RESPONDENT(S): ------------------------ THE REGIONAL TRANSPORT OFFICER, (TAXATION OFFICER), MALAPPURAM, PIN-676 505. BY GOVERNMENT PLEADER MR.MATHEW GEORGE VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16417 of 2011(B) APPENDIX EXHIBIT P-1. PHOTOCOPY OF THE FORM – G REQUEST DATED 5.8.2010 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT IN RESPECT OF VEHICLE KL-06/C 217. EXHIBIT P-2. PHOTOCOPY OF THE FORM – G REQUEST DATED 5.10.2010 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT IN RESPECT OF VEHICLE KL-06/C 217. EXHIBIT P-3. PHOTOCOPY OF THE FORM – G REQUEST DATED 3.1.2011 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT IN RESPECT OF VEHICLE KL-06/C 217. EXHIBIT P-4. PHOTOCOPY OF THE FORM – G REQUEST DATED 5.4.2011 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT IN RESPECT OF VEHICLE KL-06/C 217. EXHIBIT P-5. PHOTOCOPY OF THE PROCEEDINGS OF THE RESPONDENT VIDE ORDER NO.C8/KL-06/C 217/TAX/2011/M DATED 17.05.2011. //TRUE COPY// P.S. TO JUDGE MNS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16417 of 2011 --------------------------------- Dated this the 20th day of June, 2011 JUDGMENT Challenge in this writ petition is against Ext.P5 proceedings issued by the respondent. The petitioner is the owner of a stage carriage vehicle bearing registration No.KL- 06/C-217 covered under a regular permit, on the route Kuttipuram-Ponnai-Tirur. Motor vehicle tax due with respect to the period from 1.4.2010 onwards is in arrears. The vehicle was seized alleging non payment of tax and was kept in the custody of the respondent from 26.5.2010 onwards. Eventhough exemption was claimed by submitting 'G-Form' for the periods from 1.8.2010 to 31.3.2012, the same was rejected through Ext.P5. Rejection is made based on a notification issued under the provisions of the Kerala Motor Vehicles Taxation Act, SRO.No.878/75, in which it is clarified that vehicles held under the custody of police or other authorities for offences other than non payment of tax are eligible for tax exemption. Since the vehicle in this case was held in custody for non payment of tax, WP(C).16417/2011 2 the exemption is not available, is the stand taken by the respondent. 2. Learned counsel for the petitioner points out a Full Bench decision of this court in Regional Transport Officer vs. Abdul Rahman (2007(1) KLT 613) (FB) wherein it is held that a claim for exemption under section 5 would lie for the period of detention, notwithstanding the fact that the detention is for non- payment of tax. Therefore it is evident that the rejection of the claim is not in accordance with the settled legal principle. Hence I am of the opinion that inspite of availability of statutory remedy, this court will be justified in interfering with Ext.P5, since it is unsustainable in the eye of law. 3. Accordingly the writ petition is allowed. Ext.P5 is quashed. The matter is remitted back to the respondent for a fresh decision taking note of the dictum laid by this court in the decision cited above. The respondent is directed to take a fresh decision in the matter at the earliest possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).16417/2011 3