IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 19TH OCTOBER 2009 / 27TH ASWINA 1931 WP(C).No. 29456 of 2009(B) -------------------------- PETITIONER: --------------- T.S.SWAMINATHAN, THERAYANKODE HOUSE, EZHAKKAD, MUNDOOR, PALAKKAD. BY ADV. SRI.I.DINESH MENON RESPONDENTS: --------------- 1. THE SECRETARY TO GOVERNMENT, TAXATION DEPARTMENT, SECRETARIAT, TRIVANDRUM. 2. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, PALAKKAD. BY GOVT. PLEADER SRI. MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29456 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2009 J U D G M E N T 1. Petitioner is the registered owner of a contract carriage bearing No.KL-9/U-7197. It is submitted that the Motor Vehicle Tax has already been paid up to 30.09.2009. The tax due for the current quarter from 01.10.2009 to 31.12.2009 could not be paid by the petitioner before the date prescribed for such payment, due to various unforeseen reasons. According to the petitioner he had approached the 2nd respondent requesting to permit him to pay the tax amount in installments. But the 2nd respondent expressed his inability to receive the same in installments after expiry of the grace period. It is submitted that, eventhough the petitioner preferred Ext.P1 representation before the 1st respondent, no action has been taken so far. Since the tax amount was not received, the petitioner was put to prejudice because he could not put the vehicle to use. W.P.(C)No. 29456 of 2009 -2- Hence the petitioner is seeking direction for permitting to pay off the tax liability in installments. 2. Having considered facts and circumstances of the case, I am of the opinion that petitioner can be permitted to pay off the tax due with respect to the current quarter in three (3) equal monthly installments. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to receive tax due with respect to vehicle No. KL-9/U-7197 due for the period from 01.10.2009 to 31.12.2009, if there is no arrears pertaining to any previous period, in three (3) equal monthly installments starting from 31.10.2009 and on or before the last day of the two succeeding months. The petitioner shall also file an undertaking before the 2nd respondent to the effect that he will not alienate ownership or possession of the vehicle till the entire dues are cleared. 4. The petitioner shall be permitted to ply the vehicle on payment of the first installment as directed above. It is made clear that on the event of default in W.P.(C)No. 29456 of 2009 -3- payment of any of the amounts as stipulated above, the respondents will be free to take all coercive steps for recovery of the tax amount due. C.K. ABDUL REHIM JUDGE shg/