IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 14TH AUGUST 2009 / 23RD SRAVANA 1931 WP(C).No. 23230 of 2009(W) -------------------------- PETITIONER: --------------- SUBAIR, S/O. MOHAMMED, AGED 39 YEARS, KARUTHEDATH HOUSE, PADAMPARAMBHA ROAD, KALPATTA P.O., WAYANAD DIST. BY ADV. SRI.T.V.GEORGE SRI.JIMMY GEORGE (THADATHIL) RESPONDENTS: --------------- 1. THE REGIONAL TRANSPORT OFFICER, R.T.O. OFFICE, KALPATTA NORTH, WAYANAD DISTRICT. 2. V.SASIDHARAN, S/O. GOPALAN, RAMA MANDIRAM, AMBALAVAYAL P.O. WAYANAD DISTRICT. 3. KALLEDATH MOHAMMED, S/O. HYUSSAIN, KALLEDATH HOUSE, MUNDERY DESOM, KALPATTA TALUK, WAYANAD DIST. 4. MOIDEEN KOYA, S/O. ALIKOYA, MUTHIRAKARAYIL PARAMBIL HOUSE, A.G. ROAD, CHERUVANNUR, KOZHIKODE. BY SR. GOVERNMENT PLEADER ADV. MR. P.K. BABU. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 23230 OF 2009 ......................................................................... Dated this the 14th August, 2009 J U D G M E N T The petitioner is challenging the liability to pay tax under the Motor Vehicles Taxation Act, 1976 in respect of the vehicle bearing No.KL.W/774, which was purchased by the petitioner from the second respondent as per Ext. P1 agreement dated 29.08.1988. The case of the petitioner is that he had subsequently sold the vehicle to the third respondent from whom the same was purchased by the 4th respondent thereafter as per Ext. P4 agreement . 2. Heard the learned Government Pleader as well. 3. The relative rights and liabilities to pay the tax have already been crystallised by virtue of Ext. P6 decree passed by the Munsiff's Court, Sulthanbathery in O.S.No.41 of 2001, which however was challenged by filing A.S.No. 61 of 2005 before the concerned Appellate Court, where interference was declined. Subsequently, the petitioner herein had challenged the impugned judgments and decree by filing R.S.A.No.142 of 2007 before this Court, which was dismissed as per Ext. P7 judgment holding that there was not substantial question of law to invoke the jurisdiction as provided under Section 100 of the C.P.C. W.P.(C) No. 23230 OF 2009 2 4. This being the position, it is no more open to this Court to entertain the challenge raised in this regard to circumvene the verdict already passed by the trial court. 5. Coming to the fourth prayer , which is only for a direction to the first respondent to conduct an enquiry to find out the whereabouts of the vehicle bearing No.KL.W/774 , the learned Senior Government Pleader fairly submits that this is a matter which can be looked into and enquired by the first respondent. 6. In the above circumstances, there will be a direction to the first respondent to conduct an enquiry to find out the whereabouts of the said vehicle and to convey the outcome to the petitioner, so as to enable the petitioner to take further appropriate steps in this regard. Such enquiry shall be finalised by the first respondent as expeditiously as possible and at any rate within four months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk