IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 19TH JANUARY 2011 / 29TH POUSHA 1932 WP(C).No. 1535 of 2011(N) ------------------------- PETITIONER(S): --------------- 1. RAHIM SHAH, AGED 46, S/O.ABDULLA SHAH, 20/396, MANIYAMKUZHY, PALLURUTHY, KOCHI-6. 2. KAREEM SHAH, AGED 42, MANIYAKUZHIPARAMBU,M.L.A.ROAD, PALLURUTHY, KOCHI-6. BY ADV. SRI.P.GOPALAKRISHNA MENON SRI.M.JITHESH MENON RESPONDENT(S): --------------- 1. THE REGIONAL TRANSPORT OFFICER, (TAXATION OFFICER), ERNAKULAM, CIVIL LINES, KAKKANAD, KOCHI-30. 2. THE JOINT REGIONAL TRANSPORT OFFICER, (TAXATION), MATTANCHERY, KOCHI-682005. BY SRI.GOVT. PLEADER SRI.MATHEW GEORGE VADEKKAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.1535 of 2011-N ---------------------------------------- Dated this the 19th day of January, 2011. J U D G M E N T This writ petition is filed seeking directions to the 2nd respondent to accept Motor Vehicle Tax with respect to vehicles bearing Nos.KL-7/AC 1207 and KL-7/P 8600 owned by petitioners 1 and 2 respectively, due for the quarter commenced on 1.1.2011, without insisting for payment of any additional tax or penalty. According to the petitioners, tax due with respect to the vehicles were not accepted by the 2nd respondent for the reason that there are check reports pending against the vehicles. It was contended that, pendency of check reports or the actions initiated pursuance of such reports could not be put as a valid reason for refusing to accept tax. Hence the petitioners are seeking interference of this Court to issue necessary directions for acceptance of Motor Vehicle Tax. 2. Learned Government Pleader appearing for the respondents had produced for my perusal, the instructions received from 2nd respondent. It reveals that tax with respect to the above said vehicles due up to the period of 31.12.2010 were W.P(C) No.1535 of 2011-N 2 already paid and there is no check reports pending against the vehicles in question, in the office of the 2nd respondent, as alleged by the petitioners. It further mention that no direction was issued to the petitioners to clear any pending check reports and the petitioners have not approached the office of the 2nd respondent to remit tax due with respect to the vehicles in question. It is also mentioned that both the petitioners are having grace period upto 31.1.2011 to remit the road tax without payment of any additional tax. 3. The contents of the instructions furnished by the 2nd respondent is taken note of and recorded. Under the circumstances as conceded by the 2nd respondent, the petitioners are given liberty to make payment of Motor Vehicle Tax due with respect to the vehicles in question within the grace period permitted, on proper compliance of the pre-requisites for remittance of the tax. In the result the writ petition is closed with the above observations. Sd/- C.K.ABDUL REHIM, JUDGE ab //True Copy//