IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 36615 of 2010(B) --------------------------------------- PETITIONER: ------------------- THE MANAGING PARTNER,MAYILVAHANAM MOTORS, SHORNUR,REPRESENTED BY C.A.ABRAHAM(JR). BY ADVS. SRI.P.GOPALAKRISHNA MENON, SRI.M.JITHESH MENON. RESPONDENTS: ------------------------ 1. THE REGIONAL TRANSPORT OFFICER, (TAXATION OFFICER),PALAKKAD,PIN-678 001. 2. THE DEPUTY TRANSPORT COMMISSIONER, CENTRAL ZONE-1,THRISSUR,PIN-680 003. R1 & R2 BY GOVERNMENT PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.36615/2010-B: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE PAPER REPORT DTD. 24/12/2008. EXT.P.2: COPY OF THE INTIMATION FOR NON USE OF VEHICLE IN FORM G DTD. 31/12/2008. EXT.P.3: COPY OF THE ENDORSEMENT IN THE REGISTRATION CERTIFICATE KL- 9/E.7101. EXT.P.4: COPY OF THE APPLICATION FOR EXEMPTION OF TAX IN FORM G DTD. 07/01/2010. EXT.P.5: COPY OF THE REQUEST SUBMITTED BY THE PETITIONER DTD. 17/06/2010. EXT.P.6: COPY OF THE ORDER DTD. 22/07/2010 OF THE R.1. EXT.P.7: COPY OF THE APPEAL MEMORANDUM AS M V A A NO.33/2010 DTD. 10/08/2010. EXT.P.8: COPY OF THE ORDER OF THE R.2. DTD. 07/10/2010. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 36615 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of July, 2011. J U D G M E N T The petitioner is a registered owner of a stage carriage bearing Reg. No. KL-09/E. 7101. The vehicle was garaged at Aandipadam, Mannarkad since September, 2008. The vehicle caught fire and was destroyed completely on 23.12.2008. The petitioner submitted an application for exemption in Form G from payment of motor vehicle tax for the period from 9.1.2009 to 31.12.2009, which was allowed following a report by the Joint Regional Transport Officer, Mannarkad who had certified that the vehicle was totally burnt and destroyed. Since repairs could not be carried out at Mannarkad, the petitioner sought permission to tow the vehicle to Shornur, which was granted by the 1st respondent. Anticipating that the petitioner would be able to move the vehicle to Shornur, the petitioner again submitted G Form application for exemption giving the place of garage of the vehicle as Shornur. But, in spite of the best efforts of the petitioner, the petitioner could not move the vehicle from Andipadam as expected. In the meanwhile, the petitioner's application for exemption for the period from 1.1.2010 to 31.12.2010 was rejected on the technical contention that the place of garage is shown wrongly as Shornur. The petitioner is challenging the same seeking the following reliefs: “i) Issue a writ of certiorari or any other writ, order or direction, under Article 226 of the Constitution of India calling for the records relating to Ext. P6 and Ext. P8 from respondents 1 and 2 and quash the same as illegal and W.P(C) No. 36615 of 2010 -: 2 :- beyond jurisdiction. ii) Issue a writ of mandamus or any other writ, order or direction, under Article 226 of the Constitution of India commanding the respondents to grant exemption of tax for the period from 1.1.2010 to 31.6.2010 in respect of petitioner's vehicle bearing registration No. KL-09/E.7101.” 2. I have heard the learned Government Pleader also. 3. I am of opinion that if the vehicle is actually still garaged at Mannarkad, the petitioner should not be denied exemption on the technical ground that the petitioner has wrongly stated the place of garage as Shornur in the G Form application. In the above circumstances, I dispose of this writ petition with the following directions: Ext. P6 original order rejecting exemption and Ext. P8 appellate order are quashed. The 1st respondent shall cause an enquiry as to whether the petitioner's vehicle is still garaged in Mannarkad. If it is still garaged at Mannarkad as claimed by the petitioner, the petitioner's G Form application shall be considered notwithstanding the fact that the place of garage is wrongly shown as Shornur. Sd/- S. Siri Jagan, Judge. Tds/