IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 WP(C).No. 34674 of 2005(C) -------------------------- PETITIONER(S): --------------- GOPI DAS.S.K, S/O.KUNJAPPAN, SHYAMALAYALAM HOUSE, KALLARA.P.O, KOTTAYAM DISTRICT. BY ADV. SRI.R.DIVAKARAN SRI.VINUCHAND RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, KOTTAYAM DISTRICT. 2. THE DEPUTY TAHSILDAR (RR), VAIKKOM. 3. THE REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, CIVIL STATION, KOTTAYAM. 4. THE DISTRICT TRANSPORT OFFICER, KERALA STATE ROAD TRANSPORT CORPORATION, KOTTAYAM. GOVERNMENT PLEADER SRI. MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ATTACHMENT REPORT. EXT.P2 TRUE COPY OF THE SALE AGREEMENT. EXT.P3 TRUE COPY OF THE RR NOTICE DATED 22.1.2003 EXT.P4 TRUE COPY OF THE APPEAL NO.13/03 DATED 1.8.2005 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W. P. C NO.34674 OF 2005 -------------------------------------------- Dated this the 20th day of August, 2009 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax due in respect of a stage carriage of which he was the registered owner. Admittedly the vehicle was purchased with borrowed capital and at the request of the financier, the vehicle was attached and sold by revenue recovery authorities. The vehicle was seized by the recovery authorities on 8.6.2001 and the entire sale proceeds were remitted to the Bank. It is height of irresponsibility on the part of the recovery authorities not to have first recovered tax arrears before remittance of balance amount to the financier-Bank. In any case, as registered owner petitioner is liable to pay vehicle tax upto date of sale of the vehicle unless exemption was granted for any period in between. W.P.C. is disposed of directing the respondents to limit recovery of arrears of tax from the petitioner upto 8.6.2001. Since petitioner has a case that vehicle was sold, it is for the petitioner to settle his dispute with co-owners in civil suit. (C.N. RAMACHANDRAN NAIR) Judge kk 2