IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 7TH JULY 2009 / 16TH ASHADHA 1931 OP.No. 2244 of 1999(P) ---------------------- PETITIONER(S): --------------- K. PUSHPARAJ, KRISHNA NIVAS, EAST PLAYAD, THALASSERY, KANNUR. BY ADV. SRI.T.G.RAJENDRAN SMT.G.KRISHNAKUMARI RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, TRIVANDRUM. 2. THE TRANSPORT COMMISSIONER, TRIVANDRUM. 3. THE DEPUTY COMMISSIONER, NORTHERN ZONE, KOZHIKODE. 4. THE REGIONAL TRANSPORT COMMISSIONER, KANNUR. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 3778 OF 1999 IN OP 2244 OF 1999 DISMISSED 7.7.2009 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE ISSUED BY THE FOURTH RESPONDENT DATED 21.10.98 EXT.P2 TRUE COPY OF THE STAY PETITION DATED 16.11.98 EXT.P3 TRUE COPY OF THE ORDER OF THE THIRD RESPONDENT DATED 28.11.98 EXT.P4 TRUE COPY OF THE APPEAL MEMORANDUM (REVISION PETITION) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15.1.99 EXT.P4(a) TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE REVISION PETITION. RESPONDENTS' EXHIBITS:; NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 2244 OF 1999 -------------------------------------------- Dated this the 7th day of July, 2009 JUDGMENT The challenge is against demand of motor vehicle tax for stage carriage owned and possessed by the petitioner. Even though petitioner has stated that non-payment of tax is on account of circumstances beyond his control, I do not think statute contemplates any exemption for tax. Since no G Form is furnished for the period, namely, from 1.4.1998 to 31.5.1998 petitioner is liable to pay tax. O.P. is accordingly dismissed. (C.N. RAMACHANDRAN NAIR) Judge kk 2