IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 9TH SEPTEMBER 2010 / 18TH BHADRA 1932 WP(C).No. 28010 of 2010(A) ------------------------------------ PETITIONER(S): ---------------------- RAHMATH NAZAR, W/O.NAZAR, PATTAMPARAMBIL HOUSE, WEST KADUNGALLUR P.O., ALUVA. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): ----------------------- 1. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, ERNAKULAM, KOCHI – 30. 2. THE SECRETARY TO GOVERNMENT, TAXATION DEPARTMENT, SECRETARIAT, TRIVANDRUM – 1. GOVERNMENT PLEADER MR.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jvt C.K.ABDUL REHIM, J. ----------------------------- W.P.(C)No.28010 of 2010 --------------------------------- Dated this the 9th day of September 2010 J U D G M E N T Motor Vehicle Tax due with respect to stage carriage owned by the petitioner bearing No.KL-6 B 4383 is in arrears for the period from 1.4.2009 to 30.6.2010. According to the petitioner, she was in stringent financial difficulties and the tax amount could not be remitted on the respective due dates. It is submitted that there is no arrears pertaining to any period prior to 1.4.2009. The limited prayer is to grant some time for payment of the above said arrears in instalments. 2. I am of the view that considering the facts and circumstances, indulgence can be shown in permitting the petitioner to pay off the arrears within a reasonable time, in W.P.(C)No.28010 of 2010 -: 2 :- instalments. 3. Accordingly, the Writ Petition is disposed of directing the 1st respondent to receive Motor Vehicle Tax with respect to the vehicle No. KL-6 B 4383 due for the period from 1.4.2009 to 30.6.2010, if remitted by the petitioner in four equal monthly instalments along with additional tax if any due. Payments should be made on or before 30.9.2010 and on or before the last date of the three succeeding months. 4. It is further directed that, on remittance of the first instalment along with tax due for the current quarter, the petitioner shall be permitted to operate the vehicle, provided there is no arrears pertaining to any other period, on condition of the petitioner furnishing an undertaking before the 1st respondent to the effect that she will not alleniate ownership or possession of the vehicle until entire tax liability is cleared. 5. It is made clear that on the event of default in W.P.(C)No.28010 of 2010 -: 3 :- payment of any of the instalments, the respondent will be free to proceed with steps for recovery of the amounts due as permissible in law. This will not permit the respondent from taking any appropriate recovery steps if it is found that there is arrears pertaining to any other periods. C.K.ABDUL REHIM, JUDGE. Jvt