IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 22ND MAY 2008 / 1ST JYAISHTA 1930 WP(C).No. 6977 of 2005(E) ------------------------- PETITIONER: ------------ KOSHY VAIDYAN, NAMBIMADAM, KARTHIKAPPALLY. BY ADV. SRI.P.DEEPAK RESPONDENTS: ------------- 1. DEPUTY TAHSILDAR (RR), KARTHIKAPPALLY, ALAPPUZHA. 2. REGIONAL TRANSPORT OFFICER, ALAPPUZHA. 3. DEPUTY TRANSPORT COMMISSIONER, SOUTH ZONE, THIRUVANANTHAPURAM. 4. TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. BY G.P. SRI.SABU FOR R1 TO 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF MEMO DT.1.10.99. P2: TRUE COPY OF ORDER DT.28.10.99 OF R3. P3: TRUE COPY OF PROCEEDINGS OF R3 DT.15.12.99. P4: TRUE COPY OF ORDER DT.24.3.2004 OF R4. P5: TRUE COPY OF DEMAND NOTICE ISSUED FROM THE OFFICE OF R1 DT.4.2.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.6977 of 2005 .................................................................... Dated this the 22nd day of May, 2008. JUDGMENT The W.P. is filed challenging recovery proceedings for recovery of arrears of motor vehicle tax due for a stage carriage owned by the petitioner. The arrears sought to be recovered is for the period commencing from 1.4.1998 to 30.9.1999 and from 1.4.2001 to 30.4.2001. Petitioner's case is that petitioner had filed G Form claiming exemption from motor vehicle tax. However, Government Pleader submitted that petitioner has not filed any G Form. Moreover, acknowledged copies of G Forms stated to be filed by the petitioner are not produced in court. The scheme of claiming exemption from motor vehicle tax is to file advance intimation in Form G and get orders of exemption from the R.T.O. If such orders are not issued, the petitioner has remedy by way of appeal and revision under the Motor Vehicles Taxation Act. Since petitioner has not claimed exemption by following the procedure prescribed under the statute and since there is no evidence for the same, the W.P. is dismissed as devoid of any merit. C.N.RAMACHANDRAN NAIR Judge pms