IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 7TH APRIL 2008 / 18TH CHAITHRA 1930 WP(C).No. 11014 of 2008(J) -------------------------- PETITIONER: ------------ M. MOHAMMED KUNHI, S/O. ABOOBACKER, KUMUTH HOUSE, MUKKOOD, PALLIKARA P.O. BY ADV. SRI.A.K.ABDUL AZEEZ SMT.M.R.JAYALATHA SRI.T.M.KOCHUNNI RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, KASARGOD. 2. SECRETARY, RTA, KASARGOD. 3. TAHSILDAR (RR), KASARGOD. 4. DEPUTY TRANSPORT COMMISSIONER, KOZHIKODE. BY SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No.11014 of 2008 ------------------------------------ Dated, this the 7th day of April, 2008 J U D G M E N T Petitioner is challenging demand of motor vehicle tax arrears in respect of a vehicle, which was later replaced by the petitioner by another stage carriage. However, it is conceded that tax is demanded up to 31/03/2007 and petitioner had permit till 26/09/2007. Petitioner is, obviously, liable for payment of tax unless exemption is granted based on form G furnished. Learned Government Pleader submitted that G form filed was rejected because on enquiry the vehicle was not found in the garage mentioned in form G. If exemption is declined after rejecting G form, petitioner has to collect the order from the RTO and file appeal before the Deputy Transport Commissioner. In the circumstances, this writ petition is disposed of granting six equal monthly instalments to the petitioner to clear the arrears in respect of the old vehicle, bearing Reg. No.KL-14 3969, first instalment of which will be paid on or before 30/04/2008 and the balance instalments on or before the last date of five succeeding months. First respondent is directed to endorse the instalment facility in the WP(C) No. 11014/2008 -2- RC books of the new vehicle, which substitutes the old one. If petitioner commits default in payment of any of the above instalments, the instalment facility granted will stand automatically vacated on first default and the respondents will proceed to seize the new vehicle in recovery proceedings. If petitioner wants to file appeal against rejection of motor vehicle tax exemption, petitioner can file appeal after collecting order from the RTO, who is directed to issue copies of orders on exemption claimed by the petitioner. If petitioner gets any relief in appeal, then of course, refund will be granted or excess tax paid will be adjusted towards liability of the new vehicle. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg