IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 15242 of 2006(M) -------------------------- PETITIONER(S): --------------- P.P.RAGHAVAN, S/O. SANKARAN, POOLAKKAPOYIL HOUSE, NADUVANNUR, KOYILANDI TALUK, KOZHIKODE DIST. BY ADV. SRI.V.N.RAMESAN NAMBISAN RESPONDENT(S): --------------- 1. THE TAHSILDAR (RR), VADAKARA. 2. REGIONAL TRANSPORT OFFICER, VADAKARA. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SMT. SMITHA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF REGISTRATION CERTIFICATE IN RESPECT OF STAGE CARRIAGE BUS REGN. NO. KL 11 P 5509 EXT.P2 TRUE COPY OF THE TAX TOKEN ISSUED BY THE 2ND RESPONDENT SHOWING PAYMENT OF TAX FOR THE PERIOD UPTO 31.12.2004 IN RESPECT OF STAGE CARRIAGE BUS REGN. NO. KL 11 P 5509 EXT.P3 TRUE COPY OF FORM G SUBMITTED BY PETITIONER BEFORE THE 2ND RESPONDENT IN RESPECT OF STAGE CARRIAGE BUS REGN. NO. KL 11 P 5509 EXT.P4 TRUE COPY OF THE AGREEMENT DATED 21.9.2004 ENTERED INTO BETWEEN THE PETITIONER AND SRI. V.K. JOY EXT.P5 STRUE COPY OF INTIMATION DATED 2.4.2005 SENT BY SRI V.K. JOY TO THE 2ND RESPONDENT INTIMATING GARAGING OF STAGE CARRIAGE BUS REGN. NO. KL 11 P 5509 EXT.P6 TRUE COPY OF SHOW CAUSE DATED 3.8.2005 OF THE 2ND RESPONDENT TO PETITIONER. EXT.P7 PETITIONER'S REPLY DATED 23.8.2005 TO EXT.P6 EXT.P8 TRUE COPY OF MEMORANDUM OF APPEAL SUBMITTED BY PETITIONER TO THE DY. TRANSPORT COMMISSIONER, NORTHERN ZONE. EXT.P9 TRUE COPY OF ORDER C/1203/05/NZ DATED 28.12.2005 ISSUED BY THE DY. TRANSPORT COMMISSIONER, NORTHERN ZONE EXT.P10 TRUE COPY OF SNOTICE NO. F29/05-06/MVI DATED 16.3.2006 CLAIMING AN AMOUNT OF RS. 59,130/- FOR THE PERIOD FROM 1.3.2005 TO 30.3.2005 EXT.P11 TRUE COPY OF DEMAND NOTICE NO. F28/05-06/MVI DATED 16.3.2006 DEMANDING RS. 16,935/- FOR THE PERIOD 1.10.05 TO 31.12.2005 EXT.P12 TRUE COPY OF REPLY LETTER TO EXT.P10 DATED 24.3.2006 EXT.P13 TRUE COPY OF REPLY LETTER TO EXT.P11 DATED 24.3.2006 EXT.P14 TRUE COPY OF LETTER F 28,29/05-06/MVI DATED 31.3.2006 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P15 TRUE COPY OF TEMPORARY PERMIT DATED 7.3.2005 IN RESPECT OF STAGE CARRIAGE VEHICLE KL 18B 1068 EXT.P16 TRUE COPY OF TEMPORARY PERMIT DATED 7.7.2005 IN RESPECT OF STAGE CARRIAGE VEHICLE KL 18B 1068 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 15242 OF 2006 -------------------------------------------- Dated this the 21st day of November, 2008 JUDGMENT W.P.C. is filed challenging the demand of motor vehicle tax in respect of vehicle bearing registration No. KL 11P/5509 for the period from 1.3.2005 to 30.9.2005 and for the subsequent period from 1.10.2005 to 31.12.2005. Even though counsel for the petitioner submitted that G form was furnished when the vehicle was garaged for repairs and substitute vehicle of the very same petitioner was given temporary permit, Government Pleader submitted that petitioner offered to clear the arrears of tax in instalments and G form furnished was withdrawn. Besides this on inspection based on original G forms, Asst. Motor Vehicle Inspector could not find the vehicle in the garage stated in the G forms. It is also stated that arrears of motor vehicle tax are cleared in instalments. In the circumstances, challenge against demand of motor vehicle tax above referred is not tenable. W.P. is accordingly dismissed. (C.N. RAMACHANDRAN NAIR) Judge kk 2