IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 32449 of 2010(E) --------------------------------- PETITIONER(S): ------------------- SAINUDEEN,AGED 39,S/O.MAKKAR, H.NO.13/256,PANAYAPPILLY,KOCHI 682 002. BY ADVS. SRI.P.GOPALAKRISHNA MENON SRI.M.JITHESH MENON RESPONDENT(S): -------------------- 1. THE REGIONAL TRANSPORT OFFICER, (TAXATION OFFICER),ERNAKULAM, COCHIN - 30. 2. THE JOINT REGIONAL TRANSPORT OFFICER, (TAXATION),MATTANCHERY,PIN 682 005. R1 & R2 BY GOVT.PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SVS/ C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 32449 OF 2010 ------------------------------------- Dated this the 28th day of October, 2010 JUDGMENT Grievance expressed in this Writ Petition is that, the respondents are not accepting motor vehicles tax due with respect to the 3 vehicles owned by the petitioner, bearing Nos. KL-7/AS 7392, KL-43/1690 and KL-7/Z 7639, because of the reason that proceedings on the basis of check reports are pending finalisation. 2. It is contended that non acceptance of motor vehicles tax for the reason of pendency of proceedings based on check reports, is not legal and tenable. There is no provision restraining acceptance of motor vehicles tax for such reasons. On finalisation of the proceedings, the vehicle is liable to be imposed with fine of penalty, but for which the remittance of tax need not be refused. 3. Under such circumstances, the Writ Petition is disposed of directing the respondents to accept motor 2 WP(C) No. 32449/2010 vehicles tax due from the petitioner with respect to the vehicles bearing Nos. KL-7/AS 7392, KL-43/1690 and KL-7/Z 7639, without raising any objection on the basis of the check reports. It is made clear that the respondents will be at liberty to finalise the proceedings on the basis of the check reports, despite the receipt of the tax. 4. It is further directed that the respondents shall finalise the proceedings based on the check reports with respect to the vehicles at the earliest, and the original records pertaining to the vehicles shall be returned to the petitioner forthwith, if it is not required for finalisation on such proceedings. C.K. ABDUL REHIM JUDGE dnc