IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 14013 of 2005(R) -------------------------- PETITIONER: ------------ P.K.BALAN, S/O. KUMARAN, PUZHAKKADAVIL HOUSE, KANJANI ROAD, AYYANTHOLE P.O., THIRUSSUR DISTRICT. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENTS: ------------- 1. JOINT REGIONAL TRANSPORT OFFICER, IRINJALAKKUDA. 2. C.PLANIVELU, S/O. LATE CHETTI VELU, NAMAKKAL DISTRICT, TAMILNADU 637 402. 3. TRANSPORT COMMISSIONER, TRANSPORT BHAVAN, THIRUVANANTHAPURAM. 4. DEPUTY TAHSILDAR (RR), AYYANTHOLE, THRISSUR. 5. VILLAGE OFFICER, ARANATTUKARA VILLAGE, THIRUSSUR DISTRICT. BY SMT.SMITHA, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.14013/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE SALE AGREEMENT DATED 11/11/1999 EXECUTED BETWEEN THE PETITIONER AND THE 2ND RESPONDENT. P2 : COPY OF THE COMMUNICATION DATED 15/05/2000 SENT BY THE PETITIONER IN FAVOUR OF THE 1ST RESPONDENT. P3 : COPY OF THE COMPLAINT FILED ON 17/03/2001 BEFORE THE JUDICIAL FIRST CLASS MAGISTRATE COURT, IRINJALAKKUDA. P4 : COPY OF THE ORDER DATED 01/10/2001. P5 : COPY OF ORDER IN APPEAL DATED 21/10/2002 AND SIGNED ON 14/03/2003. P6 : COPY OF THE MEMORANDUM OF REVISION PETITION BEFORE THE TRNASPORT COMMISSIONER, THIRUVANANTHAPURAM. P7 : COPY OF THE CIRCULAR NO.31/89 ISSUED BY TRNASPORT COMMISSIONER. P8 : COPY OF THE ORDER PASSED IN RP NO.33/03 FILED BY PETITIONER BEFORE TRNASPORT COMMISSIONER, TRIVANDRUM DATED 08/10/2004. P8(a) : COPY OF POSTAL COVER EVIDENCING DELIVERY OF EXT.P8 ORDER TO PETITIONER ON 26/04/2005. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.14013 of 2005 --------------------------------- Dated, this the 28th day of July, 2008 J U D G M E N T The challenge is against recovery proceedings for recovery of arrears of motor vehicle tax due for two contract carriages, the registered owner of which was the petitioner. Tax arrears pertains for the period from 01/04/2000 to 30/09/2001. According to petitioner under the agreement with 2nd respondent he sold the vehicles to 2nd respondent with effect from 11/11/99. If petitioner continued to be the registered owner, recovery can be made against petitioner under Section 3(3) of the Motor Vehicle Taxation Act. However, if the vehicles continue to be in arrears of tax, there will be direction to the RTO or police concerned to seize the vehicles, sell the same in recovery proceedings for recovery of arrears of tax. Petitioner can furnish the details of the vehicles for attachment and sale by the respondents. Subject to the above direction recovery can be continued against the petitioner if arrears of motor vehicle tax are not recovered as above. The writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg