IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN MONDAY, THE 7TH APRIL 2008 / 18TH CHAITHRA 1930 W.A.No. 2050 of 2005 ----------------------------- AGAINST THE JUDGEMENT IN OP.8415/2003 DATED 07/07/2005 .................... APPELLANTS/RESPONDENTS: -------------------------------------------- 1. STATE OF KERALA REPRESENTED BY THE SPECIAL SECRETARY, DEPARTMENT OF TRANSPORT, THIRUVANANTHAPURAM. 2. THE TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. 3. THE DEPUTY TRANSPORT COMMISSIONER, SOUTH ZONE, THIRUVANANTHAPURAM. 4. THE REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE , ALAPPUZHA. 5. THE JOINT R.T.O., SUB REGIONAL TRANSPORT OFFICE, CHENGANNUR. BY SR..GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ RESPONDENT/PETITIONER: ---------------------------------------- K.A.BABU, KALEECKAL HOUSE, MAZHUKEER, KALISSERY P.O., CHENGANNUR TALUK. BY ADV. SRI.M.V.S.NAMBOOTHIRY THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 07/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & K.T.SANKARAN, J. ------------------------------------------ W.A.No.2050 of 2005 ------------------------------------------ Dated, this the 7th day of April, 2008 JUDGMENT H.L.Dattu, C.J. The State of Kerala ('State' for short) being aggrieved by the orders passed by the learned Single Judge in O.P.No.8415 of 2003 dated 7th July, 2005 has filed this writ appeal. By the impugned order, the learned Single Judge has quashed Ext.P8 order dated 18.2.2003 passed by the Regional Transport Officer, Chengannur. 2. While disposing of this appeal we will be referring to the parties as arrayed in the original petition. 3. Petitioner is the registered owner of a motor car bearing registration No.KL-04/H 4021. After purchase of the car, the petitioner had paid the life time tax under the provisions of the Kerala Motor Vehicles Taxation Act, 1976, ('the Act' for short). It appears, the vehicle was stolen from his house premises on 15.1.2001. It is further stated that the petitioner had lodged a complaint before the police authorities, who in turn had informed the petitioner that the vehicle is not traceable. It is further stated that the petitioner had claimed the insurance from the Insurance Company and the same has been paid also. 4. The petitioner had filed an application before the Regional Transport Officer, Chengannur, inter alia, requesting him to refund the life time tax paid for the period from 15.1.2001 to 31.3.2007. 5. The Regional Transport Officer by his order dated 18.2.2003 has rejected the application for refund of life time tax paid by the petitioner for the following reasons: W.A.No.2050 of 2005 2 “Life-Time tax is paid to that particular vehicle to use it on road or kept for use in the State of Kerala. Refund of tax is admissible only if the vehicle not used on road or kept for use in the state or transferred outside the state. In this case there is no evidence is received to prove that the vehicle KL-04-H 4021 is not being used or kept for use in the state or transferred outside state.” 6. Aggrieved by the rejection of the application for refund of life time tax, the petitioner, without filing an appeal as provided under Section 23 of the Act, had approached this Court in O.P.No.8415 of 2003. In our view, bypassing the alternate effective and efficacious remedy, the petitioner could not have approached this Court. However, the learned Single Judge by his order dated 7th July, 2005 has allowed the original petition. That is how the State is before us in this appeal. 7. After hearing the learned counsel appearing for the parties to the lis, in our opinion, it may not be necessary for us to go into the several contentions canvassed by the learned counsel for the parties. It is suffice if we direct the petitioner to file an appeal as provided under Section 23 of the Act before the first appellate authority within a particular time frame and direct that authority to consider the appeal on merits without reference to the period of limitation. 8. In view of the above, without going into the various contentions canvassed by the learned counsel appearing for the parties to the lis, we dispose of this writ appeal as under: ORDER i) Writ appeal is disposed of. ii) The petitioner/contesting respondent is granted a month's time from W.A.No.2050 of 2005 3 today to file an appeal, if he so desires, against the orders passed by the Regional Transport Officer, Chengannur dated 18.2.2003 before the first appellate authority as provided under Section 23 of the Act. iii) If such an appeal is filed within the time granted by this Court, the first appellate authority shall decide the appeal on merits without reference to the period of limitation. iv) All the contentions of both parties are left open. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.T.SANKARAN) JUDGE vns/DK.