IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 WP(C).No. 34418 of 2005(V) -------------------------- PETITIONER: ------------ M. MADHUSOODANAN NAIR, AGED 47 YEARS, S/O. N. MADHAAN PILLAI, RESIDING AT "MADHAVAM", KURUTHOMKODI, PARASSALA P.O., NEYYATTINKARA TALUK, TRIVANDRUM. BY ADV. SRI.M.RAMESH CHANDER RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, TRIVANDRUM. 2. THE TAHSILDAR, TALUK OFFICE, NEYYATTINKARA. 3. THE JOINT REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, NEYYATTINKARA. BY SHRI.SABU, GOVERNMENT PLEADER FOR R1TOR3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.34418/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE RELEVANT PAGE OF THE EXEMPTION REGISTER RELATING TO PETITIONER'S VEHICLE BEARING REGN. NO.KEV 5526. P2 : COPY OF LETTER SENT BY PETITIONER TO R3 DATED 25/01/1990. P3 : COPY OF COMMUNICATION DATED 15/09/1990 ISSUED BY R3 TO JOINT RTO, PARASSALA. P4 : COPY OF MEMORANDUM OF REVISION FILED BY PETITIONER BEFORE BOARD OF REVENUE. P5 : COPY OF ORDER PASSED BY BOARD OF REVENUE DATED 15/06/1995. P6 : COPY OF JUDGMENT IN OS 58/96 DATED 11/09/2000 OF SUB COURT, NEYYATTINKARA. P7 : COPY OF REVENUE RECOVEYR NOTICE ISSUED UNDER SECTION 49(2) OF REVENUE RECOVERY ACT BRINGING THE PETITIONER'S PROPERTY TO SALE ON 26/11/2005. P8 : COPY OF NOTICE ISSUED BY R2 DATED 28/11/2005. P9 : COPY OF NOTICE ISSUED UNDER SECTION 7 OF RR ACT. P10 : COPY OF REVEIPT DATED 29/12/2005. P11 : COPY OF NOTICE UNDER SECTION 49(2) OF THE RR ACT DATED 30/01/2006. //TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 34418 of 2005 --------------------------------- Dated, this the 23rd day of May, 2008 J U D G M E N T Even though petitioner's claim is for exemption from motor vehicle tax, the orders under challenge clearly show that petitioner has not furnished Form G and obtained exemption. Therefore, claim of exemption is not tenable except for the period for which it is granted i.e. from April 1990 to June 1990. However, having regard to the fact that vehicle is destroyed and does not have fitness certificate for operation, I reduce the additional tax liability to 50%, provided petitioner clears balance tax with 50% additional tax within two months from today. However, if payment is not made within two months from today, the reduction on additional tax granted as above will stand vacated on expiry of two months from today and thereafter full amount will be recovered from petitioner. Petitioner will produce copy of the judgment before the RTO for reduction of additional tax and remit the amount for settlement. In order to settle liability, the RTO will give a statement of liability including reduction granted on additional tax as above after adjusting payments already made, details of which will be furnished by petitioner, within two weeks from the date of WP(C) No.34418/2005 -2- production of a copy of this judgment. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg