IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 21385 of 2008(U) -------------------------- PETITIONER: ------------ VIMALKUMAR.Y.S, S/O. YOHANNAN, NELLIVILA VEEDU, THETTIVILA, KALLIYOOR.P.O, NEYYATINKARA. BY ADV. SRI.S.MOHAMMED AL RAFI RESPONDENTS: ------------- 1. JOINT REGIONAL TRANSPORT OFFICER, NEYYATINKARA. 2. DEPUTY TAHSILDAR (RR), THIRUVANANTHAPURAM. 3. DISTRICT COLLECTOR, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21385 OF 2008 U ```````````````````````````````````````````````````` Dated this the 23rd day of July, 2008 J U D G M E N T Petitioner is a registered dealer. He remitted tax up to 30.6.2004. According to him, on 2.3.2004, the motor vehicle inspector seized his vehicle alleging that the vehicle was used for illicit stage carriage operation. The petitioner has not taken any steps to release the vehicle. Petitioner challenges Exts.P4 and P5. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner would submit that this is a case which attracts the dictum of the Full Bench of this Court in Regional Transport Officer Vs. K.V.Abdu Rahiman [2007 (1) ILR 616]. Learned Government Pleader would contend that the vehicle having been under police custody the petitioner is liable to pay tax, unless the procedure under the Act was followed. After going through paragraphs 11 and 12 of the judgment, I am in WPC.21385/08 : 2 : agreement with the contention advanced by the learned Government Pleader. Learned Government Pleader was directed to get instruction as to whether the petitioner has given G-Form. Learned Government Pleader, on instructions, submits that no such G-Form is received. Accordingly, the writ petition fails and it is dismissed. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE