IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 7TH AUGUST 2008 / 16TH SRAVANA 1930 WP(C).No. 5161 of 2006(M) ------------------------- PETITIONER: 1 ------------- C.N.BABU, S/O.NARAYANAN, AGED 46 YEARS, EDAYAR KARA, CHALAKKAL @ CHALAKKATHURUTHIPPILLIL, KOOTHATTUKULAM, MUVATTUPPUZHA TALUK, ERNAKULAM DISTRICT. BY ADV. SRI.PAUL K.VARGHESE SRI.P.A.MARTINE RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, MUAVATTUPUZHA. 2. THE DEPUTY TAHSILDAR (RR), MUVATTUPPUZHA. 3. THE VILLAGE OFFICER, KOOTHATTUKULAM VILLAGE, MUVATTUPPUZHA, ERNAKULAM DISTRICT. 4. KONNALAM, S/O.SAIDUMUHAMMED, MALIEYKKAL HOUSE, VENGALLOOR KARA, KUMARAMANGLAM VILLAGE, THODUPUZHA TALUK. BY SMT.SMITHA, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.5161/2006 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE AGREEMENT DATED 27/11/1998. P2 & P3 : COPY OF DEMAND NOTICE DATED NIL AND REVENUE RECOVERY NOTICE DATED 13/02/2006. P4 : COPY OF APPLICATION DATED 18/02/2006. P5 : COPY OF POSTAL RECEIPT DATED 18/02/2006. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 5161 of 2006 --------------------------------- Dated, this the 7th day of August, 2008 J U D G M E N T Petitioner's case is that the tax sought to be recovered pertains to the vehicle sold by him to 4th respondent. Since the person, who is in possession and control of the vehicle as well as the registered owner are liable by virtue of Section3(3) of the Act, the writ petition is disposed of directing respondents 1 & 2 to seize the vehicle if it is in arrears of tax and sell the same and recover the arrears. However, if vehicle is not traced, recovery can still be made from petitioner as petitioner being the registered owner is liable under Section 3(3) of the Motor Vehicle Taxation Act. It is for the petitioner to furnish details of the vehicle for the respondents 1 & 2 to seize the same, if required, with police assistance. If petitioner produces copy of the judgment along with the informations pertaining to the vehicle, there will be direction to the local police concerned to seize the vehicle and release it only after clearing arrears of tax. The writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg