IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JUNE 2007 / 24TH JYAISHTA 1929 WP(C).No. 14377 of 2007(J) ------------------------------------- PETITIONER: ------------------- VISWANATHAN, METHARATH HOUSE, MAYANAD, KOZHIKODE. BY ADV. SRI.G.PRABHAKARAN RESPONDENTS: ---------------------- THE REGIONAL TRANSPORT OFFICER, KOZHIKODE. BY GOVERNMENT PLEADER SMT. ANU SIVARAMAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)NO.14377/07 APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF THE PROCEEDINGS DATED 6.2.2004. /TRUE COPY/ PA TO JUDGE. S. SIRI JAGAN, J. ----------------------------------- W.P.(C)NO. 14377 OF 2007 ------------------------------------ DATED THIS THE 14th DAY OF JUNE, 2007 JUDGMENT The petitioner challenges Ext.P1 proceedings, whereby the petitioner's application for exemption from payment of motor vehicle tax for the period during which the vehicle was in police custody for non-payment of tax. The petitioner submits that for the said period, the petitioner has filed 'G' Forms as required under the Rules and going by the Full Bench decision of this Court in Regional Transport Officer Vs. Abdurahiman (2007(1) KLT 613), the petitioner is entitled to such exemption. It is not disputed before me that the law is covered by the said decision. That being so, the petitioner is entitled to have his application for exemption considered in accordance with the said decision. Therefore, Ext.P1 is quashed and the respondent is directed to reconsider the application of the petitioner for exemption in accordance with the above said decision. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE Acd