IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 5432 of 2005(V) ------------------------ PETITIONER : -------------------- E.V.PAULOSE, EDAPPANGATTIL HOUSE, PERUMPILLY P.O., MULANTHURUTHY-682 314. BY ADV. SRI.P.RAMAKRISHNAN RESPONDENT(S): ------------------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, THRIPUNITHURA. 2. THE DEPUTY TAHASILDAR (RR), ERNAKULAM. 3. DANISH, S/O.RAMESAN, PUSHPALAYAM, PANAVALLY, CHERTHALA. R1 & R2 BY GOVT. PLEADER SMT. M.R. SREELATHA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 5432 of 2005(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF SALE AGREEMENT DATED 5.12.02 IN RESPECT OF VEHICLE NO. KL3/538 BETWEEN SUBRAMANIYA IYER AND 3RD RESPONDENT. EXT.P2 : COPY OF REPRESENTATION DATED 2.9.04 FROM THE PETITIONER TO THE 1ST RESPONDENT. EXT.P3 : COPY OF REVENUE RECOVERY NOTICE DATED 7.12.2004 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn T.R.RAMACHANDRAN NAIR,J. ------------------------------------- W.P.(C)No.5432 Of 2005 ----------------------------------------------------- DATED THIS THE 17th DAY OF JANUARY, 2011 J U D G M E N T The petitioner herein is a driver by profession. In the year 1999, he purchased a Bajaj Tempo Van bearing registration No.KL.3/538. It was sold to one Shri A.Y.Joseph, Adookkattil(H), Thalacode P.O., on 12.4.2001 2. The challenge in this Writ Petition is against the recovery sought regarding the arrears of tax, namely for an amount of Rs.5,700/- for the period 2004-05. 3. Admittedly, the transfer of registration was not effected and what is produced is an agreement for sale. The petitioner therefore continued as a registered owner of the vehicle, evidently. Therefore, in the light of the specific provisions of the Motor Vehicles Taxation Act, the petitioner cannot be absolved of the liability to pay tax. In that view of the matter, the steps taken for recovery cannot be said to be illegal. Therefore the Writ Petition is dismissed. The petitioner will pay the amount in two instalments. Since there was a stay of recovery from 16.2.2005, W.P.(C)No.5432/05 -2- the petitioner will not be liable to pay interest from that date also. The payment will be made by two monthly instalments starting from February, 2011 onwards. No costs. Sd/-( T.R.RAMACHANDRAN NAIR, JUDGE) dsn True copy P.A.to Judge