Petitioner sought tax exemption and release of vehicle seized for non-payment of motor vehicle tax. Court rejected claim for exemption beyond the restricted period, holding failure to file required form in advance rendered claim unsustainable.
Writ petitions dismissed. Claim for tax exemption beyond limited period rejected.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE ANTONY DOMINIC
MONDAY, THE 5TH NOVEMBER 2007 / 14TH KARTHIKA 1929
WP(C).No. 6030 of 2007(P)
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PETITIONER:
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E.X.TITUS, ETTURUTHIL HOUSE, HARITHA ROAD, VENNALA P.O., ERNAKULAM.
BY ADV. SRI.M.TRIPTEN
RESPONDENTS:
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1. COMMISSIONER OF TRANSPORT, COMMISSIONERATE TRANS TOWER, VAZHUTHACADU, THIRUVANANTHAPURAM-14.
2. DEPUTY COMMISSIONER OF TRANSPORT D.T.C. OFFICE, KAKKANADU, ERNAKULAM.
3. REGIONAL TRANSPORT OFFICER, R.T.OFFICE, KAKKANAD, ERNAKULAM.
4. JOINT REGIONAL TRANSPORT OFFICER, R.T.OFFICE, KAKKANAD, ERNAKULAM.
BY GOVERNMENT PLEADER SRI. K.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/11/2007 ALONG WITH WPC NO. 30506/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO: 6030/2007 P
APPENDIX
PETITIONER'S EXHIBITS
EXT.P1. COPY OF THE PAGES OF RC BOOK. EXT.P2. COPY OF THE NOTICE DT. 12/10/06 BY THE R4. EXT.P3. COPY OF THE APPEAL NO. 25/06 DT. 5/1/07. EXT.P4. COPY OF THE JUDGMENT IN WPC NO. 27948/06 HIGH COURT OF KERALA.
EXT.P5. COPY OF THE REVISION PETITION FILED BY THE PETITIONER BEFORE THE R1. EXT.P6. COPY OF THE NOTICE ISSUED BY THE R3 DT. 18/1/2007.
EXT.P7. COPY OF THE RC BOOK KL-7 AS/8196 MAHINDRA CONTRACT CARRIAGE BUS. EXT.P8. COPY OF THE DEMAND NOTICE DT. 7/3/2007.
RESPONDENT'S EXHIBITS NIL.
True copy
tga
ANTONY DOMINIC, J.
= = = = = = = = = = = = = = = = = = W.P.(C) Nos. 6030 & 30506 OF 2007 = = = = = = = = = = = = = = = = = =
Dated this the 5th November, 2007
J U D G M E N T
The petitioner in W.P.(C) No. 6030/07 is the
registered owner of a contract carriage vehicle bearing registration No. KL7/AS 8196 and the prayer, inter alia, is to release and test his vehicle receiving the current tax. There is a further prayer to direct the 1st respondent to dispose of Ext. P5 revision. Since the reliefs were sought on the premise that the petitioner had filed G form which was awaiting final orders, this Court passed an interim order dated 22-22007 directing the respondents to pass final orders on any G form that was pending in respect of the petitioner's vehicle. In pursuance to the aforesaid direction of this Court, the 1st respondent passed order dated 13-9-2007 and W.P.(C) No. 30506 of 2007 has been filed by the same petitioner challenging the aforesaid order, producing it as Ext. P6 therein.
W.P.(C) Nos.6030 & 30506 OF 2007 -2-
upon the liability of the petitioner for payment of motor vehicle tax and the correctness or otherwise of the claim raised by the petitioner for exemption from tax for the period from 1-7-2006 to 31-12-2006.
is raised the fate of these cases will depend upon the correctness of Ext. P6 order passed by the 1st respondent which is sought to be quashed in W.P.(C) No. 30506 of 2007. By this order, the claim of the
petitioner for exemption of tax has been considered and the benefit of the G form has been allowed only for the
period from 1-10-2006 to 31-12-2006. It is the petitioner's contention that G form was filed by him on 3-9-2006 for the quarter 1-9-2006 to 31-12-2006. However, the vehicle was seized by the AMVI and
entrusted to the police during the aforesaid period and it was therefore that the benefit was restricted only
for the period from 1-10-2006 to 31-10-2006. Admittedly 'G' Form was not filed in advance as
required under the Kerala Motor Vehicle Taxation Act. Therefore the claim based on the G Form is plainly unsustainable. Hence, the claim for exemption for the
W.P.(C) Nos.6030 & 30506 OF 2007 -3-
period from 1-11-2006 to 31-12-2006 was rejected, in my view rightly.
Writ petitions fail and are dismissed.
ANTONY DOMINIC JUDGE
jan/-
2 issues framed by the court
Whether the petitioner is entitled to exemption from motor vehicle tax for periods beyond 1-10-2006 to 31-10-2006 given late filing of G form.
Whether the restriction on tax exemption benefit due to failure to file form in advance satisfies statutory requirements.
E.X.TITUS
COMMISSIONER OF TRANSPORT
DEPUTY COMMISSIONER OF TRANSPORT
REGIONAL TRANSPORT OFFICER
JOINT REGIONAL TRANSPORT OFFICER
ANTONY DOMINIC
JUDGES
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
