IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 37864 of 2009(C) -------------------------- PETITIONER(S) :- ------------------------ 1. SMT.ZEENATH, W/O.SAIDALI, RESIDING AT "MULLAPALLY HOUSE", PALAZHI, G.A.COLLEGE, KOZHIKODE. 2. P.T.HARIDASAN, S/O.PERACHAKUTTY, RESIDING AT "MELEKALLOLATH HOSUE", MAYANAD.P.O, KOZHIKODE. BY ADV. SRI.A.K.ABDUL AZEEZ SRI.RENJIT GEORGE RESPONDENT(S) :- -------------------------- 1. THE REGIONAL TRANSPORT AUTHORITY, REPRESENTED BY ITS SECRETARY, KOZHIKODE. 2. THE SECRETARY, REGIONAL TRANSPORT AUTHORITY, KOZHIKODE. GOVERNMENT PLEADER MR.MOHAMMED RAFIK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011, ALONG WITH W.P.(C) No.18421 OF 2010 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jvt WP(C).No.37864 OF 2009 APPENDIX Petitioner's Exhibits :- Ext.P1 :- Copy of the Certificate of Registration of KL-11 C/1602. Ext.P2 :- Copy of the Stage Carriage Permit for the above vehicle. Ext.P3 :- Copy of the Demand Draft dtd.14.2.2008. Ext.P4 :- Copy of the Judgment of this Hon'ble Court in W.P.(C) 28673/07. Ext.P5 :- Copy of the proceedings dated 26.9.2008. Respondent's Exhibits :- NIL. //True Copy// P.A. to Judge C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------------------------------ W.P.(C)Nos.37864 OF 2009, 18421, 18424 OF 2010, 13053 OF 2011 & W.A.Nos.528, 529 OF 2011 --------------------------------------------- Dated this the 7th day of July, 2011 J U D G M E N T Ramachandran Nair, J. The dispute raised in all the four writ petitions and two writ appeals is against the recovery of arrears of tax due in respect of a stage carriage bearing registration number KL-10A-8482. The vehicle was said to be a 1994 model one covered by regular permit issued by the Regional Transport Authority, Kozhikkode in the route Ummalathur Thazham to Kulangara Peedika. The common petitioner in all the cases, who is the second petitioner in W.P(C)No.No.37864 of 2009 was the registered owner of the vehicle which according to him was sold to the fourth respondent in W.P(C)No.13053 of 2011 based on Ext.P1 sale agreement. According to the petitioner, the sale was effective from 25.08.2004 and until then the arrears of tax were paid. The demand thereafter raised is for the period starting from 1.4.2005 to 31.3.2008. The petitioner's case is that in complete breach of the agreement for sale the purchaser did not pay the balance W.P.(C)Nos.37864 OF 2009, 18421, 18424 OF 2010, 13053 OF 2011 & W.A.Nos.528, 529 OF 2011 2 consideration even though he dismantled and sold the vehicle later. The Regional Transport Officer conducted an enquiry in 2007 and reported that the vehicle may have been dismantled and the same is not traced out. Even though, notice was issued to the fourth respondent, he has not appeared in court. However, we do not think that any orders can be issued against the fourth respondent because he is not the registered owner of the vehicle. On the other hand, the petitioner who continued as registered owner will be liable to the arrears of tax. According to the petitioner, pursuant to Ext.P13 judgment produced in W.P (C)No.13053 of 2011, the petitioner cleared the arrears of tax by paying Rs.1,87,300/-. It is seen that the payment made by the petitioner (vide Ext.P9 Demand Draft) was acknowledged by the Tahsildar. The dispute now raised is for the balance amount outstanding for the various periods up to 31.3.2008. 2. During hearing, the learned counsel heavily relied on the proceedings A1/13962/08/D dated 08.01.2009 issued by the Regional Transport Officer, Kozhikkode giving details of substituted permits issued for the period from 01.04.2004 to 01.03.2008. What is revealed from this is that the petitioner's W.P.(C)Nos.37864 OF 2009, 18421, 18424 OF 2010, 13053 OF 2011 & W.A.Nos.528, 529 OF 2011 3 case that the vehicle was sold by him may be true because even during the period the vehicle was with the petitioner, the vehicle was not operated from 01.04.2004 onwards as substituted permit was issued. The learned Government Pleader submitted that the correctness of the proceedings issued on 08.01.2009 requires verification. Since the situation arising in this case is that petitioner continues to be the registered owner of the vehicle, which is stated to be dismantled by the purchaser, the department also has not been able to trace out the vehicle in Kerala and it is admittedly not covered by the permit or certificate of fitness. In the said circumstances and going by the report of the Regional Transport Officer, we direct the Regional Transport Officer, Malappuram to forthwith cancel the registration of the vehicle. The petitioner will produce the proceedings issued by the Regional Transport Officer, Kozhikkode dated 08.01.2009 about the substituted permit issued for the vehicle and if substituted permits were so issued, the Regional Transport Officer, Malappuram will recompute arrears of tax at the NTV rate. If on verification the certificate issued by the Regional Transport Officer, Kozhikkode, is found W.P.(C)Nos.37864 OF 2009, 18421, 18424 OF 2010, 13053 OF 2011 & W.A.Nos.528, 529 OF 2011 4 to be genuine, the Regional Transport Officer, Malappuram will issue revised demand of tax at NTV rate for the period up to 01.03.2008. If any excess payment is made, the same should be refunded to the petitioner. Since the vehicle is reported to be dismantled, there will be a direction to the Regional Transport Officer not to demand any arrears of taxes from 01.04.2008 onwards. Further, the vehicle after 15 years is ineligible for a permit. In other words, the R.C cancellation will take effect from 01.04.2008 onwards. As and when the petitioner clears arrears as above, the transfer of these vehicles will be regularised in favour of the purchaser. The writ appeals will stand allowed modifying the judgment as above and all the writ petitions are disposed of with the above directions. C.N.RAMACHANDRAN NAIR, JUDGE P.S.GOPINATHAN, JUDGE dmb