IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 21ST JANUARY 2010 / 1ST MAGHA 1931 WP(C).No. 37285 of 2009(E) -------------------------- PETITIONER: --------------- SHAJI.S., S/O.SURENDRAN, THEKKETHIL VEEDU, KAVALAYOOR, MANAMBOOR VILLAGE, CHIRAYINKEEZH TALUK,THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.S.D.ASOKAN RESPONDENTS --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, MOTOR VEHICLES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. 3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, THALUK OFFICE, CHIRAYINKEEZHU, THIRUVANANTHAPURAM DISTRICT. 4. THE REGIONAL TRANSPORT OFFICER, ATTINGAL, THIRUVANANTHAPURAM DISTRICT. 5. MOHANAN NAIR, S/O.GOPALAKRISHNA PILLAI, VIJAYA BHAVAN, AYIROOR DESOM, AYIROOR VILLAGE, NEAR VARAKALA, THIRUVANANTHAPURAM DISTRICT. 6. SASI, S/O.KUNJUSANKARAN, DEENA VILLA, AYIROOR DESOM, AYIROOR VILLAGE, NEAR VARKALA, THIRUVANANTHAPURAM DISTRICT. R1 TO R4 BY GOVT. PLEADER ADV. SRI BIJOY CHANDRAN. R6 BY ADV. SRI.J.S. AJITHKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) Nos. 37285 OF 2009 ......................................................................... Dated this the 21st January, 2010 J U D G M E N T The petitioner is challenging Ext. P3 recovery proceedings under the Revenue Recovery Act, seeking to realise a sum of Rs. 90,233/- with interest and cost in respect of the alleged liability of the petitioner towards the Motor Vehicle Tax pertaining to the vehicle bearing No. KL 01 E 4437. The case of the petitioner is that he had transferred the vehicle years back to the 5th respondent, who is stated as having transferred it again to the 6th respondent. The learned Counsel for the petitioner submits that the vehicle is stated as dismantled and is no more in existence. 2. The learned Government Pleader appearing for the respondents, with reference to the contents of the statement filed, submits that the petitioner was a registered owner of the vehicle in question and by virtue of the specific stipulation under W.P.(C) Nos. 37285 OF 2009 2 Section 9 of the Motor Vehicles Taxation Act, the liability to pay tax is upon the registered owner of the vehicle . Since the petitioner does not have any case that the ownership of the vehicle had already been caused to be transferred in the RC and other relevant records, the liability of the petitioner under the statute is beyond challenge. 3. In the said circumstances, since the liability is very clear, it is for the petitioner to satisfy the said liability and as such, absolutely no interference is called for. However, considering the persuasive submission made by the learned Counsel for the petitioner, the petitioner is permitted to clear the liability by way of reasonable installments. The petitioner shall satisfy the entire liability under Ext. P3 by way of three equal monthly installments, the first of which shall be effected on or before the 31st of this month to be followed by similar installments to be effected on or before 28th of the succeeding months. It is open to the petitioner to proceed against the alleged transferee of the vehicle, if he is so entitled, in accordance with law. It is made clear that if any default is W.P.(C) Nos. 37285 OF 2009 3 committed in effecting the payments as above, the respondents will be at liberty to proceed with further steps for realisation of the entire amount in a lump sum. The amount, if any satisfied by the petitioner in the meanwhile shall be given due credit to while effecting payment as above. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk