IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH JUNE 2008 / 9TH ASHADHA 1930 WP(C).No. 13571 of 2008(N) ---------------------------------------------- PETITIONER: ------------------ SHABU NARAYANAN, AGED 35 S/O.NARAYANAN, PADINJASERIL HOUSE H.NO.719/4, MUNIYARA, IDUKKI DIST. BY ADV. SRI.R.T.PRADEEP RESPONDENTS: ----------------------- 1. REGIONAL TRANSPORT OFFICER OFFICE OF R.T.O., IDUKKI. 2. DISTRICT COLLECTOR, IDUKKI. 3. DEPUTY TAHSILDAR (RR), UDUMBANCHOLA. BY GOVERNMENT PLEADER SHRI BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 13571 OF 2008 N -------------------------------------- Dated this the 30th June, 2008 JUDGMENT Petitioner has approached this Court seeking to quash Ext.P2 and for a direction to the respondents to exonerate the petitioner from payment of Rs.29,910/= which is the tax due for the quarter 1.4.2006 to 30.6.2006. Briefly put, the case of the petitioner is as follows: Petitioner is the registered owner of a bus which is plied on a transfer permit of another bus. According to petitioner, the last date of the transfer permit was from 28.4.2006 to 17.5.2006. However, the petitioner is served with Ext.P2. Ext.P2 is a demand notice issued under Section 7 of the Revenue Recovery Act, calling upon the petitioner to pay a sum of Rs.89,730/= + 5 per cent collection charges + DNF. According to petitioner, he is liable to pay tax for the quarter 1.4.2006 to 31.6.2006 and he is not liable to pay tax in respect of the period 1.7.2006 to 30.9.2006. According to him, he had invoked Section 5 of the WPC. 13571/08 N 2 Motor Vehicles Act and claimed exemption and he cannot be rendered liable to pay tax. Learned Government Pleader has got instructions in the matter. A Statement has been filed by the first respondent. Therein, it is stated as follows: "2. It is submitted that the petitioner had given an intimation of non use of the vehicle in Form G for the period from 01.06.2006 to 31.12.2006. The reason for non use stated in the exemption application is that the vehicle is under repair at Panchami Body Builders, Near Papputty Hall, Thodupuzha. The genuineness of the above applications was enquired through the Assistant Motor Vehicle Inspector. The AMVI has conducted enquiry and has also inspected the place of the garage mentioned in the G Form on 1.07.2006, 30.09.2006, 3.10.2006 & 3.11.2006. He has filed a report to this Office stating that the exemption application is not genuine. The report dated 03.08.2006 & 20.11.2006 submitted by the AMVI is produced herewith and marked as Exts.R1(a) & R1 (b) respectively. 3. It is submitted that, thereafter, a demand notice dt. 30.08.2006 was issued to the petitioner WPC. 13571/08 N 3 asking him to remit the tax upto 30.09.2006. The receipt of the same is acknowledged by him on 25.09.2006. But, till date, the petitioner has not remitted the tax for the period from 1.04.2006 to 30.09.2006. Hence, revenue recovery steps were initiated to realize the amount of Rs.89,730/= ie. the tax due from him for the period from 01.04.2006 to 30.09.2006." 2. In short, the case of the respondents is that the petitioner is not entitled to exemption, though he had given intimation in Form G. Learned Government Pleader would, however, submit that an order is to be passed and that is to be served on the petitioner. Learned counsel for petitioner submits that the petitioner will avail of the appellate remedy. It is the case of the petitioner that the petitioner has already paid the amount due for the quarter 1.4.2006 to 30.6.2006 during the pendency of this Writ Petition. In view of the fact that the petitioner is seeking to avail the appellate remedy and the Government Pleader submits that an order will be passed, in WPC. 13571/08 N 4 order to facilitate the petitioner to avail the statutory remedy under Section 23 of the Act, the Writ Petition is disposed of directing the respondents that the revenue recovery proceedings initiated against the petitioner pursuant to Ext.P2 for the quarter 1.7.2006 to 30.9.2006 will be kept in abeyance for a period of one month from today. The first respondent will serve a copy of the order on the petitioner rejecting his claim for exemption within a period of one week from today. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge