IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 28TH JANUARY 2009 / 8TH MAGHA 1930 WP(C).No. 2905 of 2009(U) ------------------------- PETITIONER(S): -------------------- SUDHA.M. W/O. RAMESH KUMAR, RESIDING AT MATTANCHERY HOUSE PO. MAMBA, ANJARAKANDY, KANNUR. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ------------------------ 1. THE TAXATION OFFICER THE REGIONAL TRANSPORT OFFICE, KANNUR. 2. THE REGIONAL TRANSPORT OFFICER KANNUR. BY GOVT.PLEADER SRI. BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 2905 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of January, 2009 JUDGMENT The prayers in the writ petition are as follows: “(i) issue writ of mandamus or such other writ or direction directing the respondents to release the vehicle by accepting the arrears of tax prior to 30.8.2008. (ii) issue writ of mandamus or such other writ or direction directing the respondents not to collect the tax for the vehicle during the period the vehicle was under the custody of police/RTO.” 2. Regarding the contention that the petitioner is not liable to pay tax for the period when the vehicle was in the custody of the police, namely from 1.4.2008 to 30.6.1008, there is no averment that the petitioner has given G Form. Without giving G Form as held by a Full Bench of this court in the decision reported in Regional Transport Officer v. Abdurahiman (2007(1) KLT 613), it is not open to the petitioner to claim exemption form payment of tax. Therefore, there is no merit in the contention and I reject the same. 3. Learned counsel for the petitioner sought permission to pay the amount in instalments. I feel that, that can be permitted. WPC.2905/2009. 2 Accordingly, the writ petition is disposed of permitting the petitioner to pay the amount of tax due with additional tax in four equal monthly instalments, the first of which shall be payable on or before 20.2.2009 and the further instalments on or before the 20th of the succeeding months. If the petitioner does not pay any instalment, the petitioner will lose the benefit of this judgment and it will be open to the petitioner to take proceedings against the petitioner. It is also made clear that the petitioner cannot operate the vehicle without payment of tax as aforesaid. Upon payment of the amount due as aforesaid, the Regional Transport Officer will release the vehicle to the petitioner provided the detention of the vehicle is not warranted on any other legal ground. (K.M. JOSEPH, JUDGE) sb