IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 27881 of 2009(E) -------------------------- PETITIONER(S): --------------- IBRAHIMKUTTY, S/O.MOIDEEN, KUMMALIL HOUSE, ANANTHAVOOR, THIRUNAVAYA, MALAPPURAM. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): --------------- 1. THE REGIONAL TRANSPORT OFFICER, MALAPPURAM. 2. THE DEPUTY TRANSPORT COMMISSIONER, CENTRAL ZONE, THRISSUR. SENIOR GOVERNMENT PLEADER SRI.A.J.VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27881 OF 2009 ------------------------------ Dated this the 6th day of October, 2009 J U D G M E N T ---------------------- 1. Petitioner is aggrieved by demand of Motor Vehicle Tax issued under Ext.P3 notice, pertaining to his vehicle bearing Regn: No:KL-10/K-3141. The demand raised through Ext.P3 pertains to the period from 1.10.2008 to 30.6.2009. The petitioner is admitting liability of Tax as demanded in Ext.P3 for the period from 1.10.2008 to 31.12.2008. According to the petitioner the vehicle in question was covered by a stage carriage permit only till the quarter ending on 31.12.2008 and thereafter the vehicle was remaining permitless. Contention of the petitioner is that he is liable for payment of tax for the period from 1.1.2009 to 30.6.2009 only at the rate applicable to Non- Transport Vehicles. The petitioner had challenged the demand pertaining to the above said period in appeal filed under Section 23 of the Kerala Motor Vehicles Taxation Act, 1975, before the 2nd respondent, as evidenced by Ext.P4. Along with the appeal the petitioner had also filed petition seeking stay of realisation of tax in dispute, as evidenced by Ext.P5. It is submitted that Exts.P4 and P5 are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that now coercive steps are threatened against for realisation of the entire W.P.(C).27881/09-E 2 amount covered under Ext.P3 notice. Hence the petitioner seeks direction of early disposal of the appeal and to keep in abeyance realisation of tax due for the disputed period, till disposal of the appeal. 2. Having considered facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing early disposal of the appeal pending before the 2nd respondent and also directing payment of tax due with respect to the undisputed period. 3. In the result the 2nd respondent is directed to consider and dispose of Ext.P4 appeal after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. Realisation of the amount covered under Ext.P3 pertaining to the period from 1.1.09 to 30.6.09 shall be kept in abeyance till the disposal of the appeal as directed above, on condition of the petitioner remitting tax due for the period from 01.10.08 to 31.12.08 within a period of two weeks from today. The 1st respondent is directed to accept the tax due for the period from 01.10.08 to 31.12.08 from the petitioner, as per the above direction. C.K.ABDUL REHIM, JUDGE. okb