IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 7TH AUGUST 2008 / 16TH SRAVANA 1930 WP(C).No. 4000 of 2006(A) ------------------------- PETITIONER: ------------ SHRIRAM INVESTMENTS LTD., KEERTHY TOWERS, CHUNGAM, SULTHAN BATHERY, REPRESENTED BY ITS ASSISTANT BRANCH MANAGER BABU JOSE. BY ADV. SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE RESPONDENTS: ------------- 1. REGIONAL TRANSPORT OFFICER, WAYANAD. 2. THE TAHSILDAR (RR), AMBALAVAYAL. 3. V.S.JOY, VEEKAPARAYIL HOUSE, PAYYAMPILLI P.O., MANANTHAVADI, WAYANAD DISTRICT. BY SHRI.TEKCHAND, GOVERNMENT PLEADER FOR R1,2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.4000/2006 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF NOTICE IN FORM NO.1 DATED 18/01/2006. P2 : COPY OF NOTICE IN FORM NO.10. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.4000 of 2006 --------------------------------- Dated, this the 7th day of August, 2008 J U D G M E N T Petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax due in respect of the vehicle purchased by 3rd respondent with the finance given by petitioner. The arrears are stated to be for the months of June and July, 2003 and for the first two quarters of 2004, totaling Rs.67,530/-. When the registered owned filed Form G stating that vehicle is repossessed by petitioner on account of default, the Department demanded tax from petitioner. Even though petitioner has denied repossession of the vehicle, learned Government Pleader submitted that petitioner has applied for grant of registration after repossessing the vehicle. Since petitioner is in possession and control of the vehicle, motor vehicle tax can be recovered from petitioner by virtue of Section 3(3) read with Section 9 of the Motor Vehicles Taxation Act. Therefore, the writ petition is dismissed leaving freedom to respondents to proceed for recovery against petitioner and it is for petitioner to settle the dispute with the borrower in accordance with the agreement with him. (C.N.RAMACHANDRAN NAIR, JUDGE) jg