IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 17TH FEBRUARY 2009 / 28TH MAGHA 1930 WP(C).No. 33971 of 2008(T) -------------------------- PETITIONER(S): --------------- K.UNNIKRISHNAN S/O.VISWANATHAN NAIR, 32 YEARS THIRUVALITE PALLIYALIL HOUSE, AZHINJILAM PO., FAROOK COLLEGE, KOZHIKODE. BY ADV. SRI.BABU S. NAIR SRI.K.RAKESH RESPONDENT(S): --------------- 1. DISTRICT COLLECTOR, MALAPPURAM. 2. TAHSILDAR, TALUK OFFICE, THIROORANGADI MALAPPURAM. 3. REGIONAL TRANASPORT OFFICER, MALAPPURAM. 4. JOINT REGIONAL TTRANASPORT OFFICER, TIRUR, MALAPPURAM. BY GOVT. PLEADER SRI. P.N. SANTHOSH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. ----------------------- W.P.(C).No.33971 OF 2008 ------------------------ Dated this the 17th day of February, 2009. JUDGMENT The claim of the petitioner is that he is not liable for the motor vehicle tax, in respect of the vehicle that he has purchased in an auction. It is stated that he can be made liable only for the period subsequent to the purchase of the vehicle. Despite the directions, the petitioner has not so far produced the conditions of auction, subject to which the vehicle was purchased. Only in the event of producing the same, this court will be in a position to assess the condition on the basis of which he has purchased the vehicle. Even otherwise in terms of the provisions contained in the Motor Vehicle Taxation Act there is charge on the vehicle. I do not find any merit in the writ petition. Writ Petition fails and is dismissed. (ANTONY DOMINIC) JUDGE vi/