IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 17TH OCTOBER 2008 / 25TH ASWINA 1930 WP(C).No. 15217 of 2005(J) -------------------------- PETITIONER: --------------- V.BABURAJAN, SARIGA, THAZHUTHALA, KOTTIYAM, KOLLAM. BY ADV. SRI.K.V.GOPINATHAN NAIR RESPONDENT(S): --------------- THE REGIONAL TRANAPORT OFFICER, KOLLAM. GOVERNMENT PLEADER, SRI.MATHEW GEORGE VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.15217/2005 APPENDIX PETITIONER'S EXTS: EXT.P1: COPY OF THE LAST TEMPORARY PERMIT ISSUED TO THE PETITIONER ON THE ROUTE VARKALA SIVAGIRI MADOM - KUNDARA RAILWAY STATION VALID TILL 9.2.2004. EXT.P2: COPY OF THE REGISTRATION PARTICULARS IN RESPECT OF STAGE CARRIAGE KL-02/N 9939 GIVING THE ENDORSEMENT MADE BY THE RESPONDENT ON 12.4.2005. EXT.P3: COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DT.15.4.2005. EXT.P4: COPY OF THE NOTICE ISSUED BY THE SUB INSPECTOR OF POLICE, PARAVOOR TO THE PETITIONER DT.21.4.2005. //TRUE COPY// PA TO JUDGE. K. BALAKRISHNAN NAIR, J. --------------------------------------- W.P.(C) No.15217 OF 2005 --------------------------------------- Dated this the 17th day of October, 2008 J U D G M E N T ~~~~~~~~~~~ The petitioner is the registered owner of a stage carriage bearing registration No.KL-02/N-9939. It is submitted that the said vehicle was not having any permit after 9.2.2004. While so, the vehicle was found being operated on 6.10.2004 by the Assistant Motor Vehicles Inspector concerned, and it was seized. Thereafter, an endorsement was made in the R.C.Book of the petitioner on 16.4.2005 demanding tax at the rate applicable to stage carriages from 1.1.2004 to 31.3.2005. On the motion made by him he has been granted installment facility to pay the amount. That is also recorded in the registration certificate. Aggrieved by the endorsement made making the petitioner liable to pay Rs.1,26,450/- as tax for the period from 1.1.2004 to 31.3.2005, the petitioner preferred Ext.P3 representation before the taxation officer. His main grievance is that the endorsement was made without passing an order demanding tax. W.P.(C) No.15217/2005 2 2. Against the demand of tax endorsed in his R.C.Book, the petitioner has got a remedy of filing an appeal before the statutory appellate authority under the Kerala Motor Vehicles Taxation Act. But, the petitioner points out that he has not been served with any formal order. But, the endorsement made in the R.C.Book on 16.4.2005 demanding a tax of Rs.1,26,450/- for the period from 1.1.2004 to 31.3.2005 shall be treated as an order. The petitioner may produce a photocopy of that endorsement as the impugned order and file an appeal against it before the appellate authority. The period, this writ petition was pending before this Court, shall be excluded while computing the period of limitation in entertaining the appeal. The writ petition is disposed of as above. (K.BALAKRISHNAN NAIR, JUDGE) ps