IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 7TH JULY 2009 / 16TH ASHADHA 1931 OP.No. 30663 of 2000(A) ----------------------- PETITIONER(S): --------------- DUGAR FINANCE LTD., 123, MARSHALLS ROAD, CHENNAI, A LIMITED COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT WITH IT'S REGISTERED OFFICE AT CHENNAI AND BRANCH AT KOCHI REPRESENTED ;BY BRANCH MANAGER, SRI. CHACKO PODIKUNJU . BY ADV. SRI.M.RAMESH CHANDER SRI.P.RAGHUNATH RESPONDENT(S): --------------- 1. M.S. MANOJ, RESIDING AT MAKKUNNEL HOUSE, ELANDESOM POST. THODUPUZHA, IDUKKI. 2. REGIONAL TRANSPORT OFFICER, IDUKKI. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, TRIVANDRUM. R2 AND R3 BY G.P. SRI. MOHAMMED RAFIQ. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 51963 OF 2000 IN OP 30663 OF 2000 DISMISSED. 7.7.2009 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOSTAT COPY OF THE LEASE AGREEMENT DATED 15.2.1995 EXT.P2 PHOTOSTAT COPY OF THE RELEVANT PAGES OF THE REGISTRATION CERTIFICATE. EXT.P3 PHOTOSTAT COPY OF MEMO NO. C4/9421/200/ID DATED 5.9.2000 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O. P. NO. 30663 OF 2000 -------------------------------------------- Dated this the 7th day of July, 2009 JUDGMENT Petitioner, financier for motor vehicle, is challenging the demand of tax for the vehicle repossessed by them on account of default by the registered owner. Sections 3 and 9 of the Motor Vehicle Taxation Act provide for recovery of tax from the registered owner or from the person in possession and control of the vehicle. On repossession financier gets control of the vehicle and therefore motor vehicle tax could be recovered from such financier. This position is also covered by the decision of this Court in N.P.R. FINANCE LTD. V. STATE OF KERALA, (2002) 1 K.L.T. 591. O.P. is therefore dismissed as devoid of any merit. (C.N. RAMACHANDRAN NAIR) Judge kk 2