IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID WEDNESDAY, THE 21ST JANUARY 2009 / 1ST MAGHA 1930 WP(C).No. 17303 of 2007(I) -------------------------- PETITIONER: --------------- R. GEETHA, W/O. SIVAPRASAD, PUTHEN VEEDU, CHADAYAMANGALAM, KOLLAM DISTRICT. BY ADV. SRI.T.S.RAJASENAN RESPONDENTS: --------------- 1. THE DISTRICT COLLECTOR, KOLLAM. 2. THE TAHSILDAR, KOTTARAKKARA. 3. THE VILLAGE OFFICER, CHADAYAMANGALAM. 4. MOHAMMED KUNJU LABHA JALALUDEEN, VENKOTTUKONAM HOUSE, KADAKKAL P.O., KADAKKAL, KOLLAM DISTRICT. R1 TO R3 BY GOVT.PLEADR SRI SHYSON P. MANGUZHA. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.17303/2007 APPENDIX PETITIONER'S EXTS: EXT.P1 TRUE COPY OF THE AGREEMENT BETWEEN TH PETITIONR'S HUSBAND AND THE 4TH RESPONDENT DTD. 22/8/1999. EXT.P2 TRUE COPY OF THE NOTCE ISSUED BY THE 2ND RESPONDENT DTD. 16/5/2007 HARUN-UL-RASHID,J. --------------------------- W.P.(C).NO.17303 OF 2007 ---------------------------- DATED THIS THE 21ST DAY OF JANUARY, 2009 JUDGMENT Petitioner is the wife of the defaulter. The defaulter is working in Riyadh, Saudi Arabia. According to the petitioner, her husband has sold his bus to the 4th respondent on 22/8/1999. On that day the RC book and other documents were handed over to the 4th respondent and an agreement was executed between the transferor and transferee. Ext.P1 the said agreement. Respondents 1 to 3 initiated revenue recovery proceedings for realisation of the motor vehicle tax arrears. Ext.P2 is the notice for public auction of the movable properties belonging to the petitioner. Petitioner submitted that since the vehicle was transferred, the liability to pay the arrears of tax, after the sale, is with the 4th respondent and therefore her husband is not liable to pay the tax, if any, due to the Government. There is a further term in Ext.P1 agreement that the arrears on the date of sale also shall be paid by the transferor. -2- W.P.(C).No.17303/2007 2. The learned Government pleader brought to my notice the decision reported in (2000 (1) KLJ 458) and the relevant provisions in the Kerala Motor Vehicles Act and Rules and submitted that the liability to pay the tax is on the registered owner as well. In view of the legal position, there is no merit in the contention that the petitioner's husband has no liability to pay the tax arrears. 4. In the circumstances, I find that there is no merit in the writ petition and accordingly it is dismissed. 5. The learned counsel for the petitioner submitted that the petitioner may be given sufficient time for remitting the tax arrears due. The petitioner is permitted to remit the tax arrears in instalments. The revenue recovery proceedings shall be kept in abeyance on condition that the petitioner will pay an amount of Rs.25,000/- (Rupees twenty five thousand) within six weeks from today and the balance amount in ten equal monthly instalments, thereafter. If the petitioner commits default of two instalments -3- W.P.(C).No.17303/2007 consecutively, respondents 1 to 3 are at liberty to proceed with the recovery proceedings, as if there is no order keeping the proceedings in abeyance. The petitioner on making payments is free to realise the said amount from the transferee by resorting to the remedy, if any, available to her. Writ Petition is disposed of as above. HARUN-UL-RASHID, Judge. kcv.