IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 18TH NOVEMBER 2011 / 27TH KARTHIKA 1933 WP(C).No. 30804 of 2011(A) -------------------------- PETITIONER(S): --------------- RAJU K.K., S/O.KOCHUMANI, KOTTARATHUPARAMBIL, THITTAMEL MURI, CHENGANNUR TALUK, ALAPPUZHA DISTRICT. BY ADV. SRI.AJITH MURALI RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, ALAPPUZHA, ALAPPUZHA DISTRICT, PIN 688001. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY DIVISION, CHENGANNUR, CHENGANNUR TALUK, ALAPPUZHA DISTRICT, PIN 689121. 3. THE JOINT REGIONAL TRANSPORT OFFICER, SUB REGIONAL TRANSPORT OFFICE, CHENGANNUR, ALAPPUZHA DISTRICT, PIN 689121. 4. THE VILLAGE OFFICER, CHENGANNUR VILLAGE, CHENGANNUR TALUK, ALAPPUZHA DISTRICT, PIN 689121. 5. THE MANAGER, ICIC BANK, BRANCH OFFICE, KOTTAYAM- 686001. GOVT. PLEADER SRI.S.JAMAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S) EXHIBITS: EXHIBIT-P1. THE TRUE COPY OF THE LETTER AND THE GENERAL INFORMATION OF VEHICLE ISSUED BY THE 5TH RESPONDENT DATED 21.05.2007. EXHIBIT-P2. THE TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 14.09.2009. EXHIBIT-P3. THE TRUE COPY OF THE NOTICE DATED 03.11.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 30804 of 2011 ================== Dated this the 18th day of November, 2011 J U D G M E N T The petitioner is the registered owner of a lorry bearing Registration No.KL4 U 2245. The same was purchased with financial assistance from the 5th respondent. The petitioner could not pay the amounts due to the financier. On 21.5.2007, the vehicle was seized by the financier, the 5th respondent herein. According to the petitioner, the petitioner paid motor vehicle tax due on the vehicle till the date of seizure by the financier. Now Ext.P3 demand notice has been issued to the petitioner for recovery of an amount of ` 1,85,856/- as arrears of motor vehicle tax due in respect of the vehicle. According to the petitioner, arrears relate to the period subsequent to the seizure of the lorry by the 5th respondent and, therefore, the petitioner is not liable for payment of the tax demanded, but only the 5th respondent is liable. The petitioner also takes the stand that the petitioner has already informed the Regional Transport Officer that the financier has repossessed the vehicle. The petitioner, therefore, seeks the following reliefs; “i. Issue a writ (sic) mandamus or other appropriate writ direction or order or direction to quashing Exts.P3 notices and direct the 2nd respondent to recover the amount as Ext.P3 from the vehicle. ii. Issue a writ of mandamus or any other appropriate writ, order or direction, commanding the 2nd and 4th respondents not to w.p.c.30804/11 - : 2 :- initiate any further proceedings pursuant to Exhibits P3 against the petitioner.” 2. I have heard the learned Government Pleader also. In the nature of the order I propose to pass, I do not think it necessary to issue notice to the 5th respondent. 3. As per the provisions of the Motor Vehicle Taxation Act, the registered owner of the vehicle as well as the person in possession of the vehicle are jointly and severally liable for arrears of vehicle tax. Therefore, the petitioner cannot escape from the liability to pay tax. At the same tax, there is a first charge on the vehicle for recovery of arrears of motor vehicle tax. In the above circumstances, this writ petition is disposed of with the following directions; Respondents 1 to 4 shall first proceed against the vehicle for recovery of arrears of tax insofar as there is a first charge on the vehicle for arrears of motor vehicle tax in respect of that vehicle. Only if the amount realised by sale of the vehicle is not sufficient to cover the arrears of tax, further proceedings for recovery shall be taken against the petitioner and the 5th respondent, in which case, both the petitioner and the 5th respondent shall be proceeded against simultaneously. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge w.p.c.30804/11 - : 3 :-