IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND JUNE 2011 / 1ST ASHADHA 1933 WP(C).No. 1412 of 2011(B) ------------------------- PETITIONER(S): --------------- P.A.THOMAS, PLAKKAL HOUSE, POYYA VILLAGE, MALA, PALLIPPURAM, KODUNGALLUR TALUK, THRISSUR DISTRICT. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENT(S): --------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, KODUNGALLUR, THRISSUR DISTRICT, PIN - 680 664. 2. REGIONAL TRANSPORT OFFICER, THRISSUR, PIN - 680001. BY GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 1412 of 2011(B) : 2 : APPENDIX EXT.P1 : COPY OF THE PROCEEDINGS DTD.17.12.2009 ISSUED BY THE 2ND RESPONDENT. EXT.P2 : COPY OF THE LAWYER NOTICE DTD.30.11.2009 //TRUE COPY// P.A TO JUDGE ab C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.1412 of 2011-B ---------------------------------------- Dated this the 22nd day of June, 2011. J U D G M E N T This writ petition is filed seeking direction to the 2nd respondent to return the registration certificate of vehicle bearing No.KL/8AB 2981, which was allegedly entrusted to the authority for the purpose of cancellation of the national permit, which was in force with respect to the vehicle in question. According to the petitioner, inspite of Ext.P1 order issued allowing such cancellation, the registration certificate was not returned and consequently the petitioner was prevented from remitting tax due with respect to the vehicle in question. The petitioner inter alia seeks direction to restrain the 2nd respondent from demanding motor vehicles tax relating to the above said vehicle, for the period commencing from 1.7.2009 to 31.12.2010. 2. In the counter affidavit filed on behalf of the 2nd respondent it is conceded that the sanction was granted as per Ext.P1 for cancellation of the national permit, subject to condition that the petitioner remitting tax for the period from 1.7.2009 till the date of such order. Learned Government W.P(C) No.1412 of 2011-B 2 Pleader, on the basis of instructions received, submitted that the registration certificate of the vehicle has already been returned on 4.2.2011. Receipt of the registration certificate is conceded by learned counsel appearing for the petitioner. 3. Learned counsel for the petitioner submits that the motor vehicles tax due with respect to the vehicle is not accepted by the respondent insisting upon payment of tax due at the rate applicable to national permit vehicles, for the period from 1.7.2009 till 17.10.2010. As narrated in the counter affidavit, the demand is raised on the premise that the petitioner has not filed 'G form' for the period subsequent to cancellation of the national permit. Contention of the petitioner is that in view of Ext.P1, the permit was cancelled with effect from 17.12.2009 and at any rate the petitioner will be liable for payment of tax for the subsequent periods only at the rate applicable to non-transport vehicles. 4. Considering the dispute as stated above, I notice that no written demand has been issued for collection of tax amount due as stated in the counter affidavit. If any memo is issued in this regard, the petitioner will get an opportunity to raise dispute regarding the liability and on such event an adjudication will be conducted by the competent authority. I am of the view that W.P(C) No.1412 of 2011-B 3 apprehension expressed by the petitioner that the recovery steps will be initiated without any such adjudication, is totally baseless. 5. Therefore, the writ petition is disposed of reserving liberty to the respondents to take appropriate steps for issuing memo with respect to arrears of tax if any due, and to take a decision regarding the liability after affording an opportunity to object such demand. Considering the fact that the petitioner is prevented from remitting tax due with respect to the vehicle, a decision regarding liability shall be taken as directed above at the earliest possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE ab