IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 36452 of 2005(M) -------------------------- PETITIONER: ------------ K.YOOSAF, S/O.ALI, KOYALAN HOUSE, KADUNGAPPURAM P.O. MALAPURAM. BY ADV. SRI.DILIP MOHAN RESPONDENTS: ------------- 1. THE JOINT R.T.O. PERINTHALMANNA. 2. THE SPECIAL DEPUTY TAHSILDAR R.R. PERINTHALMANNA. 3. AHAMMED, S/O.MOIDEEN, PERINGODAN HOUSE, KOLAKALAM DESOM, CHENGOTTOOR, KOTTAKKAL. 4. AVAROOTY, S/O.YAHOO, KOOTUPILAN HOUSE, CHOONOR, TIRUR. R1&2 BY G.P. SMT.SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF AGREEMENT DT.5.1.98. P2: COPY OF AGREEMENT DT.2.2.98. P3: PETITION FILED BEFORE JOINT RTO. P4: COPY OF DEMAND NOTICE. P5: COPY OF R.R. NOTICE DT.29.11.05. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.36452 of 2005 .................................................................... Dated this the 6th day of June, 2008. JUDGMENT The petitioner is challenging recovery proceedings on the ground that the vehicle in respect of which tax is demanded i.e. KLL 4599, was sold by the petitioner to the third respondent who in turn appears to have sold the same to 4th respondent. The petitioner has not produced any acceptable evidence except agreement for sale of the vehicle. It is also not known whether the vehicle is in operation. In any case since 3rd respondent is dead and 4th respondent is not traceable, recovery has to be against the petitioner, more so, because petitioner as registered owner is liable to tax under Section 3(3) of the Kerala Motor Vehicles Taxation Act. However, if petitioner traces the vehicle and informs the second respondent, he will attach and sell the vehicle in recovery proceedings. If petitioner does not trace the vehicle and inform the second respondent, then recovery will be continued against the petitioner. The W.P. is closed leaving freedom to the petitioner to proceed against the buyer for recovery of amount paid by him through civil court. C.N.RAMACHANDRAN NAIR Judge pms