IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 WP(C).No. 15696 of 2009(F) -------------------------- PETITIONER: --------------- JOJO JOSEPH, S/O. JOSEPH.P.K, AGED 40 YEARS, RESIDING AT PARAEKATTIL HOUSE, KIDANGOOR.P.O, ANGAMALY. BY ADV. SRI.C.A.JOY RESPONDENT: --------------- JOINT R.T.O, SUB REGIONAL TRANSPORT OFFICE, ALUVA. BY GOVERNMENT PLEADER ADV. MR. P.K. BABU. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) NO. 15696 OF 2009 ......................................................................... Dated this the 25th June, 2009 J U D G M E N T The grievance of the petitioner is that coercive proceedings are being taken against the petitioner alleging that a huge amount is due from him towards tax arrears under the Kerala Motor Vehicles Taxation Act, despite the fact that the petitioner had submitted necessary 'G' Forms in respect of the vehicles claiming exemption for the period when the said vehicles were kept off the road. 2. The respondents have filed a statement pointing out that the petitioner has submitted 'G' Form only in respect of three different spells and that with regard to the period from 01.04.2005 to 31.03.2006 and 01.04.2007 to 31.03.2009, no such 'G' Form was ever submitted in respect of the vehicle in question. It is also pointed out from the part of the respondents that the 'G' Form submitted in respect of the above vehicle for some period was belated and hence not acceptable. The exact nature of the statement/contention raised by the respondents is W.P.(C) NO. 15696 OF 2009 2 contained in paragraph No.2 to 4 of the statement, which, hence are extracted below: “2. Tax in respect of the vehicle KL 7Z 1283 is cleared upto 31.12.2004 only. The registered owner filed Form G for the period from 01.01.2005 to 31.03.2005 on 24.01.2005, for the period from 01.04.2006 to 31.03.2007 on 07.04.2006 and for the period from 01.04.2009 to 30.06.2009 on 26.03.2009. 3. As per Section 5 of the Motor Vehicles Taxation Act, 1975 advance intimation in Form G shall be submittied within 7 days of the beginning of the quarter for which tax exemption is claimed. The petitioner filed Form G for the period from 01.01.2005 to 31.03.2005 on 24.01.2005 only which is late. So, he is eligible for exemption for the period from 01.02.2005 to 31.03.2005 only. Since the Form G for the period from 01.04.2006 to 31.03.2007 was filed in time, he is eligible for exemption for the entire period. Enquiry conducted by the field staff of this office about the service of the vehicle for the period from 01.02.2005 to 31.03.2005 and from W.P.(C) NO. 15696 OF 2009 3 01.04.2006 to 31.03.2007 and it is revealed that the vehicle was off road during the period. So exemption from payment of tax was granted for the period from 01.02.2005 to 31.03.2005 and from 01.04.2006 to 31.03.2007. 4. It is submitted that, the petitioner has not filed any advance non use intimation in Form G for the period from 01.04.2007 to 31.03.2009. On 26.03.2009, the petitioner filed Form G for t he period from 01.04.2009 to 30.06.2009 which is under consideration.” 3. The above statement is not disputed from the part of the petitioner as well. The only case of the petitioner is that he may be given some more time so as to clear the entire arrears by way of installments. Considering the facts and circumstances, particularly since the liability, as above, as reflected from the statement filed by the respondents, is not disputed, the aforesaid arrears is permitted to be cleared by way of four equal monthly installments commencing from the 30th of this month. Upon the W.P.(C) NO. 15696 OF 2009 4 payment of the first installment as above, the petitioner will be permitted to clear the tax, in respect of the current quarter as well and on such an event, the coercive proceedings intended to be pursued against the petitioner will be kept in abeyance till the entire liability including additional tax, if any, is discharged as above. It is also made clear that the above course will be without prejudice to the right of the petitioner, to claim the benefit of refund to the extent it is permissible under the relevant provisions of law. Subject to the above observations, the Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk