IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 20TH OCTOBER 2010 / 28TH ASWINA 1932 WP(C).No. 27561 of 2010(U) -------------------------- PETITIONER: --------------- MUHAMMED,S/O.PAREETH PILLAI, CHENTHARAVEEDU, PERUMBAVOOR KARA, PERUMBAVOOR VILLAGE, KUNNATHUNADU TALUK. BY ADVS. SRI.T.A.UNNIKRISHNAN SRI.K.SATHEESH KUMAR SRI.K.S.PRAVEEN RESPONDENTS: ---------------------- 1. THE REGIONAL TRANSPORT OFFICER, PERUMBAVOOR,683 542. 2. THE JOINT R.T.O, KAYAMKULAM-690 502. 3. THE DEPUTY TAHSILDAR(RR), TALUK OFFICE, KUNNATHUNAD- PIN683 542, PERUMBAVOOR. 4. FOUSIA MUHAMMED, W/O.MUHAMMED, AL-FATHAH MANZIL, VERUVALLY BHAGOM, KAYAMKULAM VILLAGE,PIN-690 502. BY GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 27561 of 2010(U) ---------------------------------------- APPENDIX ----------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE REGISTRATION CERTIFICATE BEARING DATE 3.3.2008 ISSUED BY THE 1ST RESPONDENT IN FAVOUR OF THE PETITIONERS. EXT.P2. COPY OF THE ORDER DATED 4.8.2008 IN CRL. M.C. N.4712/208 OF THIS HON'BLE COURT. EXT.P3. COIPY OF THE NOTICE BEARING DATED 19.2.2010 ISSUED BY THE ERD ORESPONDENT. RESPONDENTS EXHIBITS : NIL ------------------------------------------------ P.A. TO JUDGE / TRUE COPY / VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.27561 of 2010-U ---------------------------------------- Dated this the 20th day of October, 2010. J U D G M E N T The 4th respondent herein was the registered owner of the vehicle bearing No.KL4/U-1042. The vehicle was taken over possession by the financier, M/s.ICICI Bank Ltd., consequent to default committed by the 4th respondent in repayment of loan availed. On the basis of the application made by the financier registration of the vehicle was transferred into their name with effect from 29.2.2008. The 4th respondent filed a criminal complaint alleging theft of the vehicle and on the basis of investigation conducted by the police, the vehicle was taken into custody and produced before the Magistrate. Through an interim order passed on a claim petition dt.2.11.2008, the learned Magistrate granted interim custody of the vehicle to the 4th respondent. The said order was challenged before this Court in Crl.M.C.No.4712 of 2008. A compromise was arrived during pendency of the above said Crl.M.C petition W.P(C) No.27561 of 2010-U 2 and in terms of such compromise the vehicle was sold to the 4th respondent. According to the petitioner necessary forms for effecting transfer of registration were issued to the 4th respondent, pursuant to which the Crl.M.C petition was dismissed, based on the compromise arrived. 2. The petitioner is at present aggrieved by Ext.P3 notice issued under the provisions of the Kerala Revenue Recovery Act for realisation of the Motor Vehicles Tax due with respect to the vehicle in question. According to the petitioner he was in ownership and possession of the vehicle only for a short period from the date of the auction purchase till the date of dismissal of the Crl.M.C. petition, as per Ext.P2 order. But the recovery steps now initiated is for realisation of tax due for a considerable period, during which the petitioner was neither in possession nor in ownership of the vehicle. It is contended that before initiating the revenue recovery steps, the petitioner was not served with any notice nor he had been afforded with any opportunity to dispute the liability. W.P(C) No.27561 of 2010-U 3 3. Inspite of notice issued from this Court, the 4th respondent had not entered appearance and contested the writ petition. From the facts and circumstances revealed as above, it is evident that the recovery steps for realising the tax amount was initiated without there being any adjudication conducted by the first respondent. I am of the opinion that under the given circumstances an adjudication regarding fixation of liability for payment of tax for different periods need be conducted by the 1st respondent, before proceeding with steps for recovery. 4. Under the above circumstances, the writ petition is disposed of directing the first respondent to conduct a proper enquiry regarding the liability for payment of motor vehicles tax, with respect to the vehicle bearing No.KL/4 U- 1042, after affording an opportunity of hearing to the petitioner as well as the 4th respondent, and if necessary after issuing notice to the financier Bank also. An adjudication in this regard shall be conducted and a final decision shall be taken at the earliest possible, at any rate W.P(C) No.27561 of 2010-U 4 within a period of two months from the date of receipt of a copy of this judgment. 5. Needless to say that either the petitioner or any other person aggrieved by any such decision will be free to approach the statutory appellate authorities. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab