IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH SEPTEMBER 2010 / 23RD BHADRA 1932 WP(C).No. 28388 of 2010(W) -------------------------- PETITIONER(S): --------------- JAYAPRAKASH P.P., VI 23B, V.K.KADAVU ROAD, NHANGATTIRI, PATTAMBI. BY ADV. SRI.P.VIJAYA BHANU, SENIOR ADVOCATE SRI.AJEESH K.SASI SRI.V.A.JOHNSON (VARIKKAPPALLIL) RESPONDENT(S): --------------- 1. THE R.T.O., SUB REGIONAL TRANSPORT OFFICE, PATTAMBI-679303. 2. DEPUTY TAHSILDAR (R.R), TALUK OFFICE, OTTAPALAM, PALAKKAD-678001. 3. THE GENERAL MANAGER, I.C.I.C.I. BANK LTD., CHENNAI MAIN BRANCH, P.B.NO.1610, ANNEXURE 44, MOORE STREET, CHENNAI - 600 001. GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. W.P.C.NO.28388 of 2010 Dated this the 14th day of September 2010 J U D G M E N T Challenge is against revenue recovery proceedings initiated for realisation of Motor Vehicle Tax, due with respect to vehicle bearing registration No.KL.09 R 2576, owned by the petitioner. According to the petitioner, pursuant to default committed in repayment of finance availed from the 3rd respondent, the vehicle which was under an agreement of hypothecation was handed over possession to the 3rd respondent. It is submitted that the above fact was intimated to the 1st respondent on 23/01/2007. It is further mentioned that the 3rd respondent had already sold the vehicle and steps are now being pursued by the 3rd respondent for realising balance amount due from the petitioner. 2. Demanding payment of Motor Vehicle Tax due for the period from 01/10/2007 to 30/06/2009, the 1st respondent issued Ext.P3 memo against the petitioner. It is stated that the petitioner had objected such demand by submitting Exts.P4 and P6 representations before the 1st respondent. Without considering such objections, recovery steps are now being W.P.C.No.28388/2010 2 initiated by resorting to the Kerala Revenue Recovery Act, at the behest of the 1st respondent. 3. Contention of the petitioner is that he is not liable for payment of the tax amount under demand, since the vehicle in question was in the possession of the 3rd respondent during the relevant time. It is contended that the matter regarding liability for payment of tax, in such circumstances, is governed by provisions of Section 9(2) of the Kerala Motor Vehicle Taxation Act 1976. Therefore, the petitioner is challenging Ext.P3 demand as well as the revenue recovery steps. 4. Going by the provisions of the Kerala Motor Vehicle Taxation Act, it is evident that against Ext.P3, the petitioner has got an effective remedy by way of appeal as provided under Section 23. Therefore, this writ petition cannot be entertained since the petitioner has not exhausted such effective statutory remedy available. 5. Having confronted with the above situation, learned counsel for the petitioner submitted that the petitioner is ready to file appeal against Ext.P3, and prayed for a direction to restrain W.P.C.No.28388/2010 3 coercive steps of recovery for a short period in order to facilitate to approach the appellate authority seeking appropriate interim reliefs. 6. Under the above circumstances, the writ petition is dismissed without prejudice to rights of the petitioner to invoke appellate remedy as provided under Section 23 of the Kerala Motor Vehicle Taxation Act 1976, against Ext.P3. It is made clear that if any such appeal is filed by the petitioner within a period of two weeks from today, the competent appellate authority shall consider the same and dispose of the same on merits, at the earliest. The petitioner can seek appropriate interim relief from the appellate authority. 7. In order to facilitate the petitioner to file the appeal and to move for appropriate interim relief, coercive steps initiated pursuant to Ext.P5 notice shall be kept in abeyance for a period of one month from today. (C.K.ABDUL REHIM, JUDGE) jsr W.P.C.No.28388/2010 4 W.P.C.No.28388/2010 5 W.P.C.No.28388/2010 6 W.P.C.No.28388/2010 7