IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 30605 of 2004(R) -------------------------- PETITIONER: ------------ P.A.ABDUL RASHEED S/O. ABDU, PUTHIYA VEETTIL HOUSE, CHENTHRAPPINNI, EDATHIRITHI. BY ADV. SRI.T.M.ABDUL LATHEEF SMT.P.RESHMA KABIR SRI.P.M.SHAMEER RESPONDENTS: ------------- 1. JOIT REGIONAL TRANSPORT OFFICER, IRINJALAKUDA. 2. TAHSILDAR, KODUNGALLOOR TALUK. 3. VILLAGE OFFICER, CHENTHRAPPINI. BY G.P. SMT.SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF STATEMENT GIVEN BY THE PETITIONER BEFORE R1 DT.1.10.04. P2: TRUE COPY OF LETTER DT.7.8.2004 OF R1. P3: TRUE COPY OF RECEIPT NO.6067719 DT.6.10.2004. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.30605 of 2004 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax due for a lorry bearing registration No.KLM 1241. The arrears of tax pertains to the period 1.4.2001 to 30.9.2002. Petitioner's case is that the vehicle was garaged and dismantled. In fact, petitioner has applied for cancellation of registration before the Sub Regional Transport Office, Kodungallur. Government Pleader submitted that the Motor Vehicle Inspector with whom enquiry was entrusted has stated that vehicle was not operated within his jurisdiction. I do not think the attitude of the Motor Vehicle Inspector is justified because it is his duty to get the details collected from anywhere in the State, if required, through counter parts in other areas. The petitioner has deposited Rs.15,000/- and the balance arrears due is Rs.27,000/-. Having regard to the contentions raised, W.P. is disposed of directing the first respondent to complete the enquiry pertaining to petitioner's claim for cancellation of registration after allowing the petitioner to produce proof of dismantling and sale of the scrap vehicle and if registration is cancelled, to withdraw the demand of tax from 2 the date on which cancellation of RC is effected. Since the lorry requires certificate of Fitness for operation, first respondent will also examine whether for the period for which tax is sought to be recovered the vehicle had a Fitness certificate. In any case first respondent will decide petitioner's eligibility for cancellation of registration and liability for payment of tax arrears and the period for which it is payable, through an adjudication order after giving an opportunity to the petitioner to adduce evidence and for hearing. The first respondent is directed to take final decision within a period of four months from now. In view of the payment of Rs.50,000/- and since the vehicle is of the year 1974 which would have been probably dismantled as claimed by the petitioner, recovery of the balance will remain stayed for four months from now and thereafter recovery will be based on orders of the first respondent as directed above. C.N.RAMACHANDRAN NAIR Judge pms