IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 8349 of 2005(R) ------------------------- PETITIONER(S): --------------- C.M.JEROM, CHERUPUZHAVILASOM VEEDU, MANNAKUZHI, KATTACHALKUZHY P.O. BALARAMAPURAM, THIRUVANANTHAPURAM. BY ADV. ARI.G.SUDHEER RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TRANSPORT COMMISSIONER, OFFICE OF TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM. 3. THE SUPERINTENDENT OF POLICE (RURAL) THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, NEYYATTINKARA. 5. THE REGIONAL TRANSPORT OFFICER, R.T.OFFICE, NEYYATTINKARA. 6. ANIL KUMAR, BHADRA DRIVING SCHOOL, THIRUVATHIRA, PALLAM, KARUMKULAM VILLAGE, NEYYATTINKARA. 7. ASHA, W/O.ANIL KUMAR, DO. DO. 8. SREE DEVI, W/O.LATE ASOKAN THAMPI, DO. DO. *ADDL. R9. M/S.KAMALA DEVI- 13, ERULAPPAN STREET, SOWCARPET, MADRAS, TAMIL NADU. (*ADDITIONAL 9TH RESPONDENT IS IMPLEADED AS PER ORDER DATED 22/02/2006 IN I.A.NO.2383/2006) ADV. SRI.AJITH KRISHNAN FOR R6 TO 8 SRI.S.MOHAMMED AL RAFI FOR R6 TO R8 SMT.SMITHA, GOVERNMENT PLEADER FOR R1 TO 5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.8349/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF REVENUE RECOVEYR NOTICE UNDER SECTION 7 ISSUED BY THE 4TH RESPONDENT DATED 17/05/2005. P2 : COPY OF DEMAND NOTICE ISSUED by the 4TH RESPONDENT TO THE PETITIONER DATED 26/05/2003. P3 : COPY OF THE PETITION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 22/09/2003. P4 : COPY OF LETTER NO.15/MCP/1002/04 DATED 23/11/04 SENT BY THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. P5 : COPY F LETTER NO.C2/1220/NTA/CA DATED 02/02/2005 SENT BY THE JOINT REGIONAL TRANSPORT OFFICER, NEYYATTINKARA TO THE PETITIONER. P6 : COPY OF PETITION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT TO THE PETITIONER. P7 : COPY OF LETTER NO.B3/624/TC/04 DATED 25/02/2005 SENT BY THE 2ND RESPONDENT TO THE PETITIONER. P8 : COPIES OF TAX RECEIPT ISSUED BY THE VILLAGE OFFICER, KOTTUKAL. P9 : COPY OF THE PETITION SUBMITTED BY THE SAID MARY SELVAM BEFORE THE 3RD RESPONDENT DATED 19/12/2003. P10 : COPY OF FORM G SUBMITTED BY THE PETITIONER DATED 07/03/2005. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.8349 of 2005 --------------------------------- Dated, this the 29th day of August, 2008 J U D G M E N T Challenge is against recovery of motor vehicles tax due for a stage carriage bearing Registration No.KL-01 B 4113. Petitioner's case is that vehicle was sold to one Mr.Asokan Thampi, who is no more. Legal representative is impleaded in the writ petition as additional respondent. Learned Government Pleader submitted that vehicle is repossessed by financier. If vehicle is in arrears of tax, it can be attached, and the same should be released only if the financier clears the arrears. In any case, since petitioner was the registered owner of the vehicle during the period 01/01/1999 to 30/06/2000, recovery can be made from petitioner by virtue of Section 3(3) of the Motor Vehicles Taxation Act. If petitioner has a case that under the agreement for sale, purchaser has to pay the arrears of tax, it is for him to approach the Civil Court for recovery. The writ petition is closed as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg