IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WP(C).No. 24670 of 2005(J) -------------------------- PETITIONER: ------------ SREEKUMAR K., KATTIL VEEDU, EDANAKADU, SREEKARYAM, TRIVANDRUM. BY ADV. SRI.M.M.HUSAIN RESPONDENTS: ------------- 1. REGIONAL TRANSPORT OFFICER, TRANSPORT BHAVAN, EAST FORT, TRIVANDRUM. 2. DEPUTY TAHSILDAR (R.R), TRIVANDRUM. 3. M. LUKUMON, RIJAS MANZIL, VADAKKEVILA, KOLLAM. 4. THE JOINT REGIONAL TRANSPORT OFFICER, KAZHAKKOOTTAM, TRIVANDRUM. BY ADV. DR.K.P.SATHEESAN FOR R3 SRI.K.K.GOPINATHAN NAIR FOR R3 SRI.M.R.JAYAPRASAD FOR R3 SRI.K.K.RAJEEV FOR R3 SMT.C.V.RAJALAKSHMI FOR R3 GOVERNMENT PLEADER, SRI.BENJAMIN PAUL. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.24670/2005 APPENDIX PETITIONER'S EXTS: EXT.P1: COPY OF REGISTRATION PARTICULARS OF THE VEHICLE NO.KL.07.J.5990. EXT.P2: COPY OF AGREEMENT DT.29.12.1996 BETWEEN THE PETITIONER AND 3RD RESPONDENT. EXT.P3: COPY OF R.R.NOTICE DT.12.5.2005 ISSUED BY THE DY.TAHSILDAR (RR). EXT.P4: COPY OF THE FORM NO.10 DEMAND NOTICE TO THE PETITIONER. EXT.P5: COPY OF PETITION BY THE PETITIONER BEFORE THE 1ST RESPONDENT. //TRUE COPY// PA TO JUDGE. K. BALAKRISHNAN NAIR, J. ---------------------------------------- W.P.(C) No. 24670 OF 2005 ---------------------------------------- Dated this the 5th day of September, 2008 J U D G M E N T ~~~~~~~~~~~ The petitioner is the registered owner of a goods vehicle bearing registration No.KL-01/J 5990. He submits under an agreement he sold the vehicle on 29.1.1996 to the 3rd respondent. The vehicle was purchased by availing finance from a private finance company. The financier did not issue No Objection Certificate. So, the permit of the vehicle was not renewed and the transfer was also not endorsed in the Registration Certificate or permit. While so, the petitioner has been served with Exts.P3 and P4 revenue recovery notices for the tax payable for the said vehicle for the period from 1.2.2002 to 31.12.2003. This writ petition is filed challenging those notices. 2. Unless the petitioner avoids in appropriate proceedings the demand made by the taxation officer for tax for the relevant period, he cannot challenge the revenue recovery notices. Further, as long as the petitioner is the registered W.P.(C) No.24670/2005 2 owner, by virtue of Section 9 of the Kerala Motor Vehicles Taxation Act, the petitioner is also liable to pay tax. But, if the petitioner points out the vehicle, the 2nd respondent shall seize the same and sell it to realise the amount due. So, the challenge against Exts.P3 and P4 is repelled and the writ petition is disposed of with a direction to the 2nd respondent to seize the aforementioned vehicle and sell it to realise the tax arrears due, if the petitioner is able to point out where the vehicle is now. (K.BALAKRISHNAN NAIR, JUDGE) ps