IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 16TH SEPTEMBER 2010 / 25TH BHADRA 1932 WP(C).No. 24317 of 2010(L) -------------------------- PETITIONER(S): --------------- 1. C.L.ANTONY,S/O.LONAPPAN,CHITHALAN HOUSE, KORATTY SOUTH.P.O,THRISSUR. 2. PRADEEP ANTONY,S/O.ANTONY,RESIDING DO. 3. PRIYA.C.A,D/O.ANTONY,RESIDING DO. BY ADV. SRI.P.K.ANIL RESPONDENT(S): --------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, IRINJALAKKUDA,PIN-680121. 2. SENIOR INSPECTOR,LEGAL METROLOGY(V.T), ERNAKULAM,PIN-682011. 3. STATE OF KERALA REP;BY CHIEF SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM,PIN-695001. GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------- W.P(C) No.24317 of 2010-L ---------------------------- Dated this the 16th day of September, 2010. J U D G M E N T Petitioners are the registered owners of vehicles bearing Nos.KL 45/55, KL 45/1112 and KL 45/3555. The above vehicles are tanker lorries, which were engaged in transport of Aviation fuel from Cochin Refinery to Nedumbassery Air Port. On 12.11.2008, the vehicles were taken into custody pursuant to detection of some mal- practice in fitting clandestine tank inside of the vehicle with an intention of causing pilferage of fuel was being carried in those vehicles. The issue involved in this writ petition pertains to the liability for payment of Motor Vehicles Tax pertaining to the period after the vehicles were taken into custody by the authorities of the Legal Metrology Department. Exts.P3, P3(A) and P3(B) are representations submitted by the petitioners before the first respondent claiming exemption from payment of Motor Vehicles Tax for the relevant periods. Apprehension expressed by the petitioners was that steps have been initiated for recovering the tax amount without considering those representations submitted W.P(C) No.24317 of 2010-L 2 claiming exemption. 2. In a statement filed on behalf of the first respondent, it is mentioned that considering the letters submitted by the petitioners, steps for recovery of tax was not initiated and that the matter is under verification. It is further stated that applications for exemption can be considered and appropriate decision can be taken thereon in accordance with the provisions contained in the Kerala Motor Vehicles Taxation Act and Rules made therein. 3. In view of the above submission, I am of the opinion that the matter can be relegated for decision of the first respondent. The admissibility of the claim for exemption from payment of Motor Vehicles Tax need be decided at the first instance by the first respondent. The petitioners if aggrieved by the said decision have got a remedy by way of appeal as provided under Kerala Motor Vehicles Taxation. 4. The writ petition is disposed of directing the first respondent to consider Exts.P3, P3(A) and P(B) requests submitted by the petitioners and to take a decision thereof, after affording an opportunity of hearing to the petitioners. A decision in this regard shall be taken as early as possible, at any rate within a period of six W.P(C) No.24317 of 2010-L 3 weeks from the date of receipt of a copy of this judgment. 5. Needless to say that the petitioners will be at liberty to invoke appellate remedy if they are aggrieved by the said decision. It is made clear that realisation of the amount due with respect to the relevant period shall be pursued only in accordance with the outcome of the decision, which will be taken by the first respondent. C.K.ABDUL REHIM JUDGE ab