IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 35858 of 2004(R) -------------------------- PETITIONER: ------------ C.SAKTHIDHARAN NAIR, KAIPARAMBATH HOUSE, P.O.MAKKADA, VIA. KAKKODI, KOZHIKODE. BY ADV. SRI.G.PRABHAKARAN RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER-CUM- M.V.TAXATION AUTHORITY, KOZHIKODE. 2. THE DISTRICT COLLECTOR, KOZHIKODE. 3. THE TAHSILDAR (REVENUE RECOVERY), KOZHIKODE. BY G.P. SMT.SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF RC BOOK OF THE VEHICLE KL-11/F-9702. P2: TRUE COPY OF PROCEEDINGS OF R1 DT.7.6.2004. P3: TRUE COPY OF REPLY TO EXT.P2 DT.10.6.04. P4: TRUE COPY OF R.R. NOTICE DT.15.10.2004. P5: .DO. .DO. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.35858 of 2004 .................................................................... Dated this the 27th day of June, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax in respect of a stage carriage bearing Reg. No.KL-11/F-9702. The petitioner's case is that exemption from payment of tax was originally granted for the two quarters ending 30.9.2003 and 31.12.2003 by endorsement in the RC book. However, the RTO later noticed that G forms submitted under Rule 10 were belated and therefore, he cancelled the earlier order granting exemption. It is seen that petitioner furnished G Form for the respective periods on 7.8.2003 and 16.11.2003. Admittedly G Forms are delayed for the quarter for which exemption was claimed. However, I feel G Forms are valid for remaining period of the quarter and since vehicle was admittedly not under use on enquiry, petitioner is entitled to exemption for such period for which G Forms can be treated as validly filed. Since G Form for the quarter ending 30.9.2003 was submitted on 7.8.2003, petitioner is not entitled to exemption for the first month of that quarter i.e. July 2003. However, exemption will be available for August and September, 2003. Similarly G Form submitted on 2 16.11.2003 claiming exemption for the quarter ending 31.12.2003 is not valid for October and November 2003. However, petitioner will be entitled to exemption for the last month of that quarter i.e. December 2003. In the circumstances, the RTO is directed to modify the demand by granting exemption from payment of motor vehicle tax for August, September and December 2003 and recover the tax for July, October and November, 2003. The W.P. is allowed to the above extent. C.N.RAMACHANDRAN NAIR Judge pms