IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 16299 of 2008(M) ----------------------------------------------- PETITIONER: ------------------ A.M.NAWSHAD, S/O.MEERANKUTTY, AGED 40 YEARS, RESIDING AT ANNAIPARAMBIL HOUSE, CHELIMADA P.O., KUMILY, IDUKKI. BY ADV. SRI.P.DEEPAK RESPONDENTS: ----------------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, VANDIPERIYAR. 2. THE VILLAGE OFFICER, KUMILY. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), PEERUMEDU. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 16299 OF 2008 M -------------------------------------- Dated this the 6th June, 2008 JUDGMENT Petitioner is the registered owner of a contract carriage bearing registration No.KL-03/D 2755. According to petitioner, he is in arrears of motor vehicle tax for the last quarter of the year 2007. He is aggrieved by the seizure and detention of the vehicle, however, on the basis of Ext.P3 check report, on the ground that there is no evidence produced for payment of tax for the quarter ending 31.3.2008. According to petitioner, as far as the quarter commencing on 1.1.2008 and ending on 31.3.2008, he has submitted Ext.P2 seeking exemption. It is submitted that no order has been passed on the same. Neither there is a decision rejecting, nor is there a decision to accept the claim, he submits. It is further stated that if it is rejected, there is a right of appeal and in such circumstances, it may not be proper to seize and detain the vehicle for non-payment of tax for the quarter commencing from 1.1.2008. Counsel for petitioner WPC. 16299/08 M 2 submits that petitioner has not been served with any notice similar to Ext.P1, whereupon it is stated that he could pay the arrears of tax. Heard the learned Government Pleader also. Government Pleader points out that actually the petitioner is admittedly in arrears for huge amount of Rs.1,40,098/=. It is further submitted by counsel for petitioner that in fact for the months of April and May, 2008, petitioner is liable to pay tax and for the month of June, 2008 he has filed Ext.P6 Form G which is pending consideration. It is also submitted that the petitioner may be given some time to pay the amount in instalments, which he has admitted. 2. It is clear that no order has been passed on Ext.P2. In such circumstances, I feel that it may not be proper to seize and detain the petitioner's vehicle for the arrears due for the period 1.1.2008 to 31.3.2008. In such circumstances, the Writ Petition is disposed of as follows: If the petitioner pays the arrears due on his vehicle excepting the quarter commencing from 1.1.2008 to 31.3.2008, WPC. 16299/08 M 3 the vehicle will be released to the petitioner. Petitioner is also permitted to pay the said amount in three equal instalments with additional tax. The vehicle will be released only on payment of the first instalment. The second instalment shall be payable on the expiry of one month from the date of payment of the first instalment and the third instalment shall be payable on the expiry of one month from the date of the second instalment. If the petitioner does not pay the second or third instalment, the respondents will be free to proceed against the petitioner under law, including seizure and detention. There will be a direction to the first respondent to consider and take a decision on Ext.P2 in accordance with law within two weeks from the date of receipt of a copy of this Judgment. There will also be a direction to the first respondent to consider and take a decision on Ext.P6 within a period of one month from the date of receipt of a copy of this Judgment, if it has been filed in accordance with law. kbk. K. M. JOSEPH, JUDGE WPC. 16299/08 M 4