IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 2687 of 2011(I) ------------------------------------- PETITIONER(S): ----------------------- ABDUL SALAM P.P., KANHIRAKAVU HOUSE, AAKODE P.O., MALAPPURAM. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): --------------------------- 1. THE REGIONAL TRANSPORT OFFICER, MALAPPURAM - 676 505. 2. M/S.INDIA CEMENTS CAPITAL & FINANCE LIMITED, 808-C, CITY CENTRE, 2ND FLOOR, INDIRA GANDHI ROAD, KOZHIKODE - 673 004. 3. C.LATHEEF, S/O.C.ABDULLAKUTTY, CHAKKALAKKAL HOUSE, EAST VAZHAYOOR, PUNCHAPPADAM - 673 633. 4. NALAKATH MOHAMMEDKUTTY HAJI, S/O.MOIDEENKUTTY HAJI, VADAKKAYIL HOUSE, THAYILAKKADAVU, P.O.VELIMUKKU, TIRURANGADI, MALAPPURAM - 673 317. 5. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, ERANAD, MANJERI - 676 121. R1 & R5 BY SR GOVERNMENT PLEADER SRI.JOHN MATHEW KADAVAN R2 BY DR.GEORGE ABRAHAM R4 BY ADV. SRI.P.SAMSUDIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.2687/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE LETTER DATED 20/7/2001 P2 COPY OF THE AGREEMENT CUM-INDEMNITY BOND DATED 21/10/2002. P3 COPY OF THE DEMAND NOTICE DATED 28/7/2004. P4 COPY OF THE DEMAND NOTICE DATED 28/7/2004. P5 COPY OF THE DEMAND NOTICE DATED 28/7/2004. P6 COPY OF THE REQUEST DATED 9/5/2005. P7 COPY OF THE REQUEST DATED 9/5/2005. P8 COPY OF THE REQUEST DATED 9/5/2005. P9 COPY OF THE REQUEST DATED 9/5/2005. P10 COPY OF THE REVENUE RECOVERY NOTICE DATED 6/12/2010. RESPONDENT'S EXHIBIT AND ANNEXURES: R1(1) COPY OF THE APPLICATION FOR RENEWAL OF PERMIT ON 22/03/2005. /TRUE COPY/ P.A.TO.JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 2687 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of July, 2011 J U D G M E N T The petitioner is the registered owner of a stage carriage vehicle bearing registration No.KL-10 J 633. The petitioner claims that the vehicle was seized by the 2nd respondent - financier as early as on 20.07.2001, pursuant to which the dues from the petitioner was satisfied and the account with the financier was closed. Subsequently the vehicle was sold to the 3rd respondent by the financier for whose default in payment the 2nd respondent again seized the vehicle and sold it to the 4th respondent. The petitioner has now been served with demand notices for paying the motor vehicle tax for the period 2003-04. The petitioner submits that since the petitioner is no longer the owner of the vehicle, the petitioner is not liable to pay motor vehicles tax as demanded. I have heard the learned Government Pleader as well W.P.(C)No. 2687 of 2011 -2- as other respondents. Insofar as for the motor vehicles tax there is a charge against the vehicle itself, I am of opinion that the respondents 1 & 5 should first proceed against the vehicle itself. Accordingly the 1st respondent is directed to first proceed against the vehicle for recovery of arrears of motor vehicles tax due in respect of the said vehicle. If the amount recovered by proceeding against the vehicle is not sufficient to cover the motor vehicles tax the respondents 1 & 5 shall proceed against the petitioner and the respondents 2 to 4 simultaneously for the balance tax due. Till proceedings against the vehicle is final, recovery proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/