IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 19TH OCTOBER 2009 / 27TH ASWINA 1931 WP(C).No. 29411 of 2009(V) -------------------------- PETITIONER: --------------- T.S.SWAMINATHAN THERAYANKODE HOUSE, EZHAKKAD, MUNDOOR,PALAKKAD. BY ADV. SRI.I.DINESH MENON RESPONDENTS: --------------- 1. THE SECRETARY TO GOVERNMENT , TAXATION DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, PALAKKAD. BY GOVT. PLEADER SRI. MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29411 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2009 J U D G M E N T 1. Petitioner is the registered owner of a contract carriage bearing No. KL-9/T-4322. It is submitted that the Motor Vehicle Tax with respect to the vehicle for the period up to 30.09.2009 has already been paid. Time limit fixed for remitting tax due for the current quarter is over, and the petitioner due to various circumstances could not remit the tax for the period from 01.10.2009 to 31.12.2009, within time. According to the petitioner he had approached the 1st respondent through Ext.P2 seeking to permit payment of the tax due for the current quarter, in monthly installments. But no orders is issued on Ext.P2 so far. Since the tax amount due with respect to the vehicle for the current quarter is not paid, the petitioner is put to prejudice because he could not ply the vehicle. Hence the petitioner is seeking direction for permitting to pay off the tax liability in installments. W.P.(C)No. 29411 of 2009 -2- 2. Having considered facts and circumstances of the case, I am of the opinion that the petitioner can be permitted to make payment of the tax due for the current quarter in three (3) equal monthly installments. 3. The writ petition is accordingly disposed of directing the 2nd respondent to receive tax due with respect to vehicle No.KL-9/T-4322, for the quarter from 01.10.2009 to 31.12.2009, in three (3) equal monthly installments, to be paid on or before 31.10.2009 and on or before the last day of the two succeeding months, if there is no arrears pertaining to the previous period pending payment. The petitioner shall also file an undertaking before the 2nd respondent to the effect that he will not alienate ownership or possession of the vehicle till the entire dues are cleared. 4. The petitioner shall be permitted to ply the vehicle on payment of the first installment as directed above. It is made clear that on the event of default in W.P.(C)No. 29411 of 2009 -3- payment of any of the amounts as stipulated above, the respondents will be free to take all coercive steps for recovery of the tax amount due. C.K. ABDUL REHIM JUDGE shg/