IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 26TH JUNE 2008 / 5TH ASHADHA 1930 WP(C).No. 36409 of 2005(H) -------------------------- PETITIONER: ------------ A.M.ABDUL SALAM, S/O.MOIDEEN HAJI(LATE), BEKKALAM, KANUL POST, KANNUR DISTRICT. BY ADV. SRI.A.K.ABDUL AZEEZ RESPONDENTS: ------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, (ASST.TAXATION OFFICER)TALIPARAMBA. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALIPPARAMBA. SMT.SMITHA, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/06/2008, THE COURT ON 26/06/2008 DELIVERED THE FOLLOWING: WPC NO.36409/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE REQUEST DATED 08/11/2002. P2 : COPY OF THE JUDGMENT IN OP NO.38388 OF 2002 DATED 17/12/2002 P3 : COPY OF REQUEST DATED 24/11/2003. P4 : COPY OF THE DEMAND NOTICE DATED 20/12/2005. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.36409 of 2005 --------------------------------- Dated, this the 26th day of June, 2008 J U D G M E N T The prayer in the writ petition is to grant exemption from motor vehicle tax for the period prior to the purchase of the vehicle. by petitioner. In an earlier round, this Court, vide Ext.P2 judgment, held that recovery is permissible from the transferor as well as from the transferee of the vehicle. Petitioner's claim of exemption made through Ext.P3 is also not tenable because exemption from motor vehicle tax can be granted only based on Form G filed in accordance with the Rules. The writ petition is devoid of any merit and is dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) jg