IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WP(C).No. 15857 of 2005(K) -------------------------- PETITIONER: ------------ K. DHARMAPALAN, S/O. KUNJUPILLAI, AGED 43 YEARS, MUKULUVILAYIL PUTHEN VEEDU, ENATHU, PATHANAMTHITTA DISTRICT. BY ADV. DR.K.P.KYLASANATHA PILLAY SRI.ARUN.B.VARGHESE SRI.T.P.DEYANANTHAN SMT.SREEDEVI KYLASANATH RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, PATHANAMTHITTA. 2. THE JOINT REGIONAL TRANSPORT OFFICER, ADOOR. 3. THE DEPUTY TAHSILDAR (R.R.) ADOOR. 4. THE VILLAGE OFFICER, EZHAMKULAM VILLAGE, ADOOR. 5. SHAJAHAN, KULAPURATH VEETTIL, PARAKODE, ADOOR. BY ADV. SRI.VINOY VARGHESE KALLUMOOTTILL FOR R5 GOVERNMENT PLEADER FOR R1 TO 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15857/2005 APPENDIX PETITIONER'S EXTS: EXT.P1: COPY OF THE NOTICE ISSUED IN FORM NO.1 UNDER THE REVENUE RECOVERY ACT, TO THE PETITIONER. EXT.P2: COPY OF FORM NO.10 NOTICE DT.3.1.2005 ISUED BY THE 3RD RESPONDENT. EXT.P3: COPY OF THE REPRESENTATION DT.12.1.2005 SUBMITTED BY THE PETITIONER BEFORE THE TAHSILDAR, ADOOR. EXT.P4: COPY OF INTERIM ORDER DT.18.11.2004 IN W.P.(C) NO.33421/2004. EXT.P5: COPY OF THE AGREEMENT DATED 6.1.1999. RESPONDENT'S EXTS: EXT.R5(a): COPY OF THE AGREEMENT DT.6.1.1999. EXT.R5(b): COPY OF THE AGREEMENT DT.31.1.1999. //TRUE COPY// PA TO JUDGE. K. BALAKRISHNAN NAIR, J. ------------------------------------- W.P.(C) No.15857 OF 2005 ------------------------------------- Dated this the 5th day of September, 2008 J U D G M E N T ~~~~~~~~~~~ The petitioner challenges Exts.P1 and P2 demand notices, as per which, he has been directed to pay motor vehicles tax for the period from 1.4.2000 to 3.9.2004 in respect of a mini lorry bearing registration No.KL-3/5589. The petitioner is the registered owner and permit holder of that lorry. Though the vehicle appears to have been sold on 6.1.1999, motion was never made for transfer of the registration certificate and permit. The vehicle was sold on the said date to the 5th respondent. The 5th respondent submits that immediately thereafter he sold the vehicle under R3(b) agreement on 31.1.1999 to another person. 2. In view of Section 9 of the Kerala Motor Vehicles Taxation Act, the petitioner cannot wriggle out of the liability to pay the tax as long as he remains the registered owner. Further, in this case the demand issued by the taxation officer under the Motor Vehicles Taxation Act is not impugned. Only W.P.(C)No.15857/2005 2 the revenue recovery notices issued by the Revenue Recovery Officials are under challenge. Therefore, the challenge against Exts.P1 and P2 is plainly untenable. Accordingly, this writ petition is dismissed. The petitioner may remit the amount covered by Ext.P1 and P2 in six equal monthly installments. The first installment shall be paid on or before 25.9.2008 and the remaining monthly installments shall be paid before the 25th of every succeeding month. (K.BALAKRISHNAN NAIR, JUDGE) ps