IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 3449 of 2005(I) ------------------------- PETITIONER: ------------ M.PRADEEPAN, S/O. NANU, AGED 30 YEARS, PARAKKAL NORTH HOUSE, PATTIAM, NEW STREET, P.O. PATHAYAKUNNU, THALASSERY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, KANNUR. 2. THE TAHSILDAR (REVENUE RECOVERY), THALASSERY. 3. THE VILLAGE OFFICER, PATTIAM. BY G.P. SMT.SMITHA SUKUMARAN FOR R1TO3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE DEMAND NOTICE U/S.7 AND 34 ISSUED BY R2 DT.23.12.2004. P2: TRUE COPY OF THE RELEVANT PORTION OF THE RC BOOK OF PETITIONER'S S/C BEARING NO.KRD 5927. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.3449 of 2005 .................................................................... Dated this the 6th day of June, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax in respect of stage carriage bearing registration No.KRD 5927. The amount sought to be recovered is Rs.2,31,400/-. However, counsel for the petitioner submitted that petitioner has deposited Rs.50,000/- in terms of interim order dated 1.2.2005. Government Pleader submitted that there is mistake in the amount shown in the recovery proceedings because petitioner has filed G Form for some period for which petitioner is entitled to exemption from motor vehicle tax. Besides this, full payments are stated to be not credited before initiating revenue recovery proceedings. Counsel for the petitioner also stated that for part of the period vehicle does not have fitness certificate as it was more than 15 years old. In the circumstances, W.P. is disposed of directing the first respondent to verify payments made by the petitioner and to grant non- transport rate for period when vehicle did not have fitness certificate and issue revised demand granting eligible exemption also based on Form G furnished for the petitioner to clear the balance arrears. If payment is not 2 made thereafter, recovery can be made for the balance amount due from the petitioner. C.N.RAMACHANDRAN NAIR Judge pms