IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH MARCH 2008 / 24TH PHALGUNA 1929 OP.No. 21456 of 2002(D) ----------------------- PETITIONER: ------------ N.ASHRAFF, LAVANYA TOURS AND TRAVELS, DOWNHILL, MALAPPURAM. BY ADV. SRI.V.L.SHENOY RESPONDENTS: ------------- 1. JOINT REGIONAL TRANSPORT OFFICER, PALAKKAD. 2. DEPUTY TRANSPORT COMMISSIONER, THRISSUR. 3. TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 14/03/2008, THE COURT ON 14/03/2008 DELIVERED THE FOLLOWING: O.P.NO. 21456/2002 ORDER ON CMP NO. 36756/2002 IN O.P.NO. 21456/2002 DISMISSED. 14/03/2008 SD/- (C.N.RAMACHANDARN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF NOTES (SERVICE VERIFICATION) GIVEN BY ASST. MOTOR VEHICLE INSPECTOR, MALAPPURAM DATED 03/04/2002. P2 : COPY OF DEMAND NOTICE NO.C10/KL10/E 5400/02 DATED 30/04/2002 ISSUED BY DTO, PALAKKAD. P3 : COPY OF ORDER NO.C-10-1230/2002 DATED 30/04/2002 ISSUED BY 1ST RESPONDENT. P4 : COPY OF ORDER NO.C/741/2002/CZ-1 DATED 15/07/2002 ISSUED BY 2ND RESPONDENT. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ---------------------- O.P. No. 21456 of 2002 ------------------------------------ Dated, this the 14th day of March, 2008 J U D G M E N T Heard learned counsel for the petitioner and learned Government Pleader. 2. The petitioner is challenging demand and recovery of Motor Vehicle Tax in respect of a stage carriage bearing Regn.No.KL- 10 E 5400 for two quarters ending on 30/09/2000 and 31/03/2002. It is seen that the vehicle was not used for other periods and exemption was granted by filing Form G. Petitioner has relied on the inspection report prepared by the Motor Vehicle Inspector and contended that the vehicle was kept idle. However, it is seen that petitioner got temporary permit during this period, which obviously means that the vehicle was operated or at least kept for use on road. Therefore, the challenge against demand of tax is not sustainable. However, having regard to the payment already made by petitioner and since business is stopped and vehicle got damaged in the course of time, additional tax payable is fully waived provided, petitioner pays balance arrears of tax for the two quarters on or before 31/05/2008. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg