IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 WP(C).No. 24196 of 2004(E) -------------------------- PETITIONER: ------------ C.S. SIVAN, AGED 49 YEARS, S/O. SREEDHARAN, CHAMACHARUKUDIYIL HOUSE, EAST MARADI. BY ADV. SRI.PEEYUS A.KOTTAM SMT.DEEPTHI SURESH RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR, ERNAKULAM. 3. DEPUTY TAHSILDAR, MUVATTUPUZHA. 4. VILLAGE OFFICER, MARADU. 5. R.T.O., MUVATTUPUZHA. 6. FOREST RANGE OFFICER, ROVING CHECK POST, COIMBATORE-18. 7. MUJEEB RAHMAN, MAMASSERRY ILLATH HOUSE, NATTICA, CHAVAKKADU, THRISSUR. BY ADV. SRI.P.N.RAVINDRAN FOR R7 R1 TO R6 BY G.P. SMT. SMITHA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE RC PARTICULARS OF THE VEHICLE BEARING REGISTRATION NO. KL7J 8386 ISSUED BY THE FIFTH RESPONDENT DATED 25.6.2004 EXT.P2 TRUE COPY OF THE AGREEMENT FOR SALE EXECUTED BY THE 7TH RESPONDENT IN FAVOUR OF THE PETITIONER WITH REGARD TO THE SALE OF ABOVE SAID VEHICLE DATED 22.8.1995 EXT.P3 TRUE TRANSLATED COPY OF THE MAHAZAR PREPARED BY TAMIL NADU FOREST DEPARTMENT DULY NOTIRISED DATED 2.1.1997 EXT.P4 TRUE COPY OF THE FIR 200/04 DATED 20.3.2004 EXT.P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 13.2.2004 EXT.P5-A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE THIRD RESPONDENT FOR RECOVERING THE TAX ARREARS FOR THE PERIOD FROM 1.4.2003 TO 31.12.2003 DATED 4.8.2004 EXT.P5B TRUE COPY OF THE ORDER OF ATTACHMENT ISSUED BY THE 3RD RESPONDENT DATED 4.8.2004 EXT.P6 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 6.7.2004 7TH RESPONDENT'S EXHIBITS: EXT.R7(a) TRUE COPY OF AGREEMENT DATED 11.7.1995 BETWEEN THE SEVENTH RESPONDENT AND P.H. NAZIR. EXT.P7(b) TRUE COPY OF AGREEMENT DATED 1.12.1996 BETWEEN THE SEVENTH RESPONDENT AND C.K. KAMARUDDEEN. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 24196 OF 2004 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Registered owner of motor vehible bearing registration No. KL- 7J 8386 is challenging recovery proceedings for recovery of arrears of motor vehicle tax on the ground that vehicle was sold to 7th respondent. The further case of the petitioner is that vehicle was during the relevant period for which arrears of tax is demanded was in the custody of sales tax authorities at Govindapuram checkpost. Government Pleader reported that petitioner never informed sale of the vehicle to RTO in terms of Rule 50 of the Rules. Moreover sales tax authorities denied taking over of petitioner's vehicle. Since registered owner is liable for payment of motor vehicle tax, as provided under Section 3(3) of the Motor Vehicle Taxation Act, recovery is rightly initiated against the petitioner. W.P. therefore fails and is dismissed. (C.N. RAMACHANDRAN NAIR) Judge kk 2