IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND DECEMBER 2010 / 1ST POUSHA 1932 WP(C).No. 38063 of 2010(G) --------------------------------------- PETITIONER: ------------------- RAJU M.K., S/O.KANNAN, KIZHAKKE CHEKKICHALIL HOUSE, IRIVERI P.O., KANNUR. BY ADV. SRI.I.DINESH MENON. RESPONDENTS: ------------------------ 1. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, KANNUR – 670 001. 2. THE SECRETARY TO GOVERNMENT, TAXATION DEPARTMENT, SECRETARIAT, TRIVANDRUM – 695 001. R1 & R2 BY GOVT. PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38063 of 2010 ------------------------------------------- Dated this the 22nd day of December, 2010 J U D G M E N T ---------------------- Petitioner is the registered owner of a stage carriage vehicle bearing No:KL-13/J-5715. Motor vehicle tax with respect to the said vehicle due for the period from 1.10.2010 to 31.12.2010 is in arrears. According to the petitioner, the tax could not be remitted before the due date, because the vehicle was undergoing major repairs and the petitioner was not operating the same. It is stated that the petitioner is in stringent financial condition and he is not in a position to pay off the arrears in lump sum. Hence the petitioner seeks indulgence of this court in permitting payment of the arrears of tax in a phased manner, within a reasonable time. 2. Considering the facts and circumstances, I am of the view that the petitioner can be permitted to make payment of the tax amount in installments within a reasonable time. 3. Accordingly the writ petition is disposed of directing the 1st respondent to accept arrears of tax due with respect to the vehicle bearing No.KL-13/J-5715, if the W.P.(C).38063/10- -2- petitioner makes payment of the entire arrears along with additional tax if any due, in 3 (three) equal monthly installments falling due on or before 15.1.2011 and on or before the 15th day of the succeeding months. 4. On payment of the first installment as directed above, the petitioner shall be permitted to ply the vehicle subject to condition of the petitioner executing an undertaking in the form of an affidavit to the effect that he will not part with ownership or possession of the vehicle or that he will not cause anything which will diminish the value of the vehicle, till the entire arrears is cleared payment. 5. It is made clear that on the event of default in payment of any one of the installments the respondents will be free to proceed with further steps for recovery, as permissible under law. 6. It is also made clear that acceptance of the tax amount as directed above will be subject to fulfillment of other conditions stipulated in the statute and that the respondents will be free to proceed with actions if any on the basis of any other charges against the vehicle. C.K.ABDUL REHIM, JUDGE. okb