IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 20457 of 2011(F) -------------------------- PETITIONER(S): --------------- VIPIN THAMPI, S/O.THAMPI, E-1/216, WILLINGTON ISLAND, KOCHI-3. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): --------------- 1. THE ADDITIONAL REGISTERING AUTHORITY/ TAXATION OFFICER, MATTANCHERY-682 003. 2. M/S.ICICI BANK, EMGEE SQUIRE BUILDING, M.G.ROAD, PADMA JUNCTION, KOCHI-682 035. ADV. SRI.ZIAD RAHMAN SC,ICICI BANK SRI. BIJOY CHANDRAN - GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20457 of 2011(F) APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF RC BOOK OF THE VEHICLE KL-43 8293. EXT.P2: COPY OF PERMIT ISSUED TO THE PETITIONER ON 28.7.2007. EXT.P3: COPY OF TAX TOKEN OF THE VEHICLE KL-43 8293. EXT.P4: COPY OF ENDORSEMENT OF PAYMENT OF TAX OF THE VEHICLE KL-43 8293. EXT.P5: COPY OF REQUEST DATED 7.10.2010. EXT.P6: COPY OF JUDGMENT IN W.P.(C)NO.32019/2010 DATED 4.11.2010. EXT.P7: COPY OF LETTER DATED 6.7.2011. EXT.P8; COPY OF REQUEST DATED 7.7.2011. RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.20457 OF 2011 ---------------------------------------------- Dated this the 20th day of September, 2011 JUDGMENT The petitioner is aggrieved by demand for motor vehicle tax for the period when the vehicle bearing registration Number KL-43 - 8293 was in the custody of the financier of the vehicle. According to the petitioner, since the vehicle was in the custody of the financier, the petitioner could not even submit G-forms. Therefore, the petitioner submits that the petitioner is entitled to exemption from payment of tax for the said period. The petitioner seeks the following reliefs: “i. issue a writ of mandamus or any other appropriate writ, direction or order directing the respondent to consider Exhibit P-8 request and adjudicate the question as to who was in actual possession of the vehicle KL-43 8293 during the relevant period from 1.5.2010 to 30.6.2011 and to decide on the question as to who is liable to pay tax, within a time frame as this Hon Court may deem fit and proper. ii. issue a writ of mandamus or any other appropriate writ, direction or order directing the respondent to accept tax for the current quarter in respect of the vehicle KL-43 8293 without insisting for the tax for the period from 1.5.2010 to 30.6.2011”. 2. The learned counsel for the petitioner now submits W.P.(C)No.20457/11 2 that the petitioner may be permitted to pay the tax in instalments with liberty to proceed against the 2nd respondent to recover the amount so paid from the 2nd respondent. There is no representation on behalf of the 2nd respondent today. 3. Heard the matter. In the facts and circumstances of the case, this writ petition is disposed of with the following directions: The petitioner shall pay the tax demanded in six equal monthly instalments starting from 1.10.2011. Every subsequent instalment shall be paid on the first working day of every succeeding month. If the petitioner pays the instalments on due dates without default, further coercive proceedings for recovery of the tax shall be kept in abeyance. However, if the petitioner commits default in payment of any one instalment, it would be open to the 1st respondent to take appropriate coercive steps to recover the tax. This is without prejudice to the right of the petitioner to proceed against the 2nd respondent for recovery of the tax so paid. The 1st respondent shall consider and pass orders on Ext.P8, after affording an opportunity of being heard to the petitioner and W.P.(C)No.20457/11 3 the 2nd respondent as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE acd W.P.(C)No.20457/11 4