IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 16TH JANUARY 2007 / 26TH PAUSHA 1928 WP(C).No. 1727 of 2007(E) ------------------------- PETITIONER: --------------- T.K. VIBHURAJ, THAZHATHUMURIYIL HOUSE, K.R. PURAM, WEST ROAD, CHERTHALA, ALAPPUZHA. BY ADV. SRI.C.S.MANU RESPONDENTS: ---------------- 1. JOINT REGIONAL TRANSPORT OFFICER, SUB REGIONAL TRANSPORT OFFICE, CHERTHALA. 2. REGIONAL TRANSPORT OFFICER, THIRUVANANTHAPURAM. 3. DEPUTY TAHSILDAR (R.R.) CHERTHALA. 4. VILLAGE OFFICER, KUTHIYATHOUD VILLAGE, CHERTHALA. 5. DISTRICT COLLECTOR, ALAPPUZHA. 6. E.M. JOSEPH, KALANJITHODATHIL HOUSE, MANGANAM, KOTTAYAM DISTRICT. BY GOVERNMENT PLEADER SRI.SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 1727 OF 2007 ``````````````````````````` Dated this the 16th day of January, 2007 J U D G M E N T Petitioner challenges Exhibit P1 demand for motor vehicle tax in respect of the motor vehicle KL-04/A.2314/06, for the period 1/1/06 to 31/12/2006. Admittedly, the petitioner is the registered owner of the vehicle. His contention is that he sold the vehicle on 29/3/1996 and as such he is not liable to pay any tax for the period subsequent to 29/3/1996. Admittedly for the period from 1/1/97 to 30/9/98, which is still subsequent to the period now in question, raising such contention he preferred an OP before this court as OP No.19600/2000 which was dismissed against which writ appeal No.1933/04 was also dismissed. This court having thus not upheld the contention now raised by the petitioner, and this being for a period prior thereto, no relief can be granted as he is bound by the decision rendered in the said OP and confirmed in writ appeal. In such circumstances, there is no merit in this writ petition. Writ petition is dismissed. Issue photocopy. P.R.RAMAN, JUDGE Rp WPC : 2 :