IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 WP(C).No. 29855 of 2004(D) -------------------------- PETITIONER: ------------ MRS. C.V. GEETHA, W/O. DAMODARAN, AGED 42 YEARS, BUS OPERATOR, NAMBAT HOUSE, P.O. MAMBA, KANNUR DISTRICT. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, KANNUR. 2. THE DEPUTY TRANSPORT COMMISSIONER, KOZHIKODE. 3. THE TRANSPORT COMMISSIONER, TRIVANDRUM. BY GOVERNMENT PLEADER SRI. TEKCHAND,V. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF G FORM SUBMITTED BEFORE THE RTO KANNUR FOR THE PERIOD FROM 1.1.99 TO 31.3.999 EXT.P2 TRUE COPY OF THE G FORM SUBMITTED BEFORE THE RTO KANNUR FOR THE PERIOD 1.4.99 TO 30.6.99 EXT.P3 TRUE COPY OF THE ENDORSEMENT MADE BY THE RTO IN ENDORSEMENT IN THE RC BOOK DATED 10.8.99 EXT.P4 TRUE COPY OF THE ORDER PASSED IN OP 22620 OF 1999 EXT.P5 TRUE COPY OF THE NOTICE DATED 27.5.2004 ISSUED BY THE FIRST RESPONDENT. EXT.P6 TRUE COPY OF THE LETTER DATED 2.2.2005 WITH NOBI.31660/TC/2002 EXT.P7 TRUE COPY OF THE ORDER DATED 11.12.2000 ISSUED BY THE RTO EXT.P8 TRUE COPY OF THE REPORT SUBMITTED BY MVI DATED 4.8.99 RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 29855 OF 2004 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax. According to the petitioner, vehicle was granted exemption from 1.1.1999 to 30.6.1999. Government Pleader submitted that on seizure of duplicate of RC book, it was found that exemption was granted only for one month, that is from 1.7.99 to 31.7.99 and it is petitioner's manipulation in the RC book in changing the date from 1.7.99 to 1.1.99. Petitioner cannot be the beneficiary of his own fraud. Since claim of exemption is only on manipulation, W.P. is de void of any merit and is dismissed with direction to respondents to proceed for recovery from the petitioner for the period from 1.1.1999 to 30.6.1999. (C.N. RAMACHANDRAN NAIR) Judge kk 2