IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 28TH JUNE 2010 / 7TH ASHADHA 1932 WP(C).No. 7789 of 2010(W) ----------------------------------------- PETITIONER(S): ------------------------ A.P.MOOSAKUTTY, AMALAPARAMBIL, KUNNAMANGALAM P.O., KOZHIKODE DISTRICT. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): --------------------------- 1. THE SECRETARY, STATE TRANSPORT AUTHORITY, THIRUVANANTHAPURAM. 2. THE JOINT REGIONAL TRANSPORT OFFICER, KODUVALLY. R1 & R2 BY SR.GOVERNMENT PLEADER SRI.MATHEW GEORGE VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 7789 OF 2010 -------------------------------------------- Dated this the 28th day of June, 2010 JUDGMENT The petitioner has approached this Court challenging the Revenue Recovery proceedings pursued by the respondents under the Kerala Revenue Recovery Act for realisation of the amount stated as due towards the tax liability under the Kerala Motor Vehicles Act in respect of the lorry bearing No. KL -11/E 3436. 2. The case of the petitioner as put forth by the learned counsel is that, the tax liability in respect of the period from 1.07.2003 to 31.12.2005 was satisfied by the petitioner under compelling circumstances. There was also some default in effecting repayment to the financier and to obtain ‘NOC’ for renewing the permit and due to paucity of funds, the permit expired on 21.11.2003 could not be renewed. It is stated that the dispute with the financier has already been settled and when the petitioner approached the authorities to endorse the tax as per Schedule 12 of the Kerala Motor Vehicles Taxation Act, for the period from 01.12.2003 till 31.03.2010 and for consequential reliefs, it was not accepted, which made the petitioner to approach this Court. 3. The 2nd respondent has filed a statement and an additional statement, pointing out that the petitioner had paid tax only upto 2 WP(C) No. 7789/2010 30.09.2006 and that it is in arrears from 01.10.2006. Since the registered owner had not filed any form 'G' the tax could not be exempted. By virtue of the relevant provisions under the statute, particularly with reference to the Section 81 (5) of the Kerala Motor Vehicles Act, 1988, it is contended that when the permit is renewed under the section after expiry of the period, such renewal shall have effect from the date of such expiry. It is also brought to the notice of this Court that since the vehicle concerned is a ‘goods vehicle’, the Schedule applicable for goods carriage is ‘Schedule No.3’ and not ‘Schedule No. 12’ as contended by the petitioner. This being the position, whether there is permit or not, goods carriages are liabile to pay tax at the rate specified under Schedule 3. 4. Considering the rival pleadings and submissions, this Court finds that there is absolutely no merit in the Writ Petition and accordingly, interference is declined. However taking note of the fact that the amount to be cleared is substantial, the petitioner is permitted to clear the liability by way of 'three' equal monthly instalments, the first of which shall be effected on or before the 15th of July, 2010, to be followed by similar instalments to be effected on or before the 15th of the succeeding months. Subject to this, the coercive proceedings stated as being pursued against the petitioner shall be kept in abeyance. It is made clear that, if any default is committed by the petitioner in satisfying the liability as above, the respondent will be at 3 WP(C) No. 7789/2010 liberty to proceed with further steps for realisation of the entire amount in a lump sum. Renewal of the Permit and Fitness Certificate will be subject to satisfaction of the tax liability as above. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc