Allowed

K.H.Ummer v. Regional Transport Officer, Thrissur

Kerala HC5 Sept 2012WP(C)/19973/2012

Case brief

AI extract

What is this about?

In this Writ Petition, the petitioner sought exemption from vehicle tax for stage carriage KL-8 V 5607 for Oct-Dec 2011. The court found that verification reports confirmed the vehicle was not on roads during the challenged period, prompting a direction to grant the exemption.

What did the court decide?

Direction to grant tax exemption for the vehicle for the period from 01.10.2011 to 31.12.2011.

K.H.Ummer Vs Regional Transport Officer, Thrissur — Motor Accident Claims | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE ANTONY DOMINIC

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WEDNESDAY, THE 5TH DAY OF SEPTEMBER 2012/14TH BHADRA 1934

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WP(C).No. 19973 of 2012 (V)

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PETITIONER(S):

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K.H.UMMER, AGED 44 YEARS S/O.LATE HAMEED, KUREEKKAPEEDIKA HOUSE CHAZHOOR P.O., THRISSUR.

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BY ADV. SRI.I.DINESH MENON

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RESPONDENT(S):

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THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, THRISSUR-680001.

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BY GOVERNMENT PLEADER JOSE AEDAIODI

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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DCS

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WP(C).No. 19973 of 2012 (V)

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APPENDIX

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PETITIONER(S) EXHIBITS :-

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EXHIBIT P1: COPY OF THE SALE AGREEMENT DATED 10.6.2011

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EXHIBIT P2: COPY OF THE RC BOOK OF KL-8 V 5607

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EXHIBIT P3: COPY OF THE 'G' FORM DATED 7.9.2011 WITH RECEIPT EXHIBIT P4: COPY OF THE 'G' FORM DATED 7.10.2011 WITH RECEIPT EXHIBIT P5: COPY OF THE 'G' FORM DATED 7.1.2012 WITH RECEIPT EXHIBIT P6: COPY OF THE FIR IN CRIME NO.1292/2011 DATED 7.10.2011

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EXHIBIT P7: COPY OF THE PETITION UNDER SECTION 451 DATED 9.11.2011 EXHIBIT P8: COPY OF THE MEMO DATED 10.7.2012

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RESPONDENTS' EXHIBITS :- NIL

//TRUE COPY//

P.A. TO JUDGE

DCS

ANTONY DOMINIC,J

W.P.(C)No.19973 of 2012

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Dated this the 5^th day of September, 2012

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JUDGMENT

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Petitioner claims to be the purchaser of a stage carriage vehicle bearing registration No.KL-8 V 5607. In this writ petition, what is sought for by the petitioner is a direction to the respondent to grant exemption of tax for the period from 1.10.2011 to 31.12.2011. According to the petitioner, in respect of the aforesaid period, intimation in Form 'G' has been given and a copy thereof is Ext.P4. It is stated that despite the above, the exemption was not granted and therefore, this writ petition is filed.

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It is also his case that in the meanwhile, under the orders of the Judicial First Class Magistrate Court-III, Thrissur, the vehicle was seized by the police on 14.10.2011 and was released only on 10.07.2012.

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Instructions have been obtained by the learned Government Pleader, where it is stated interalia thus:

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W.P.(C).No.19973/2012

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: 2 :

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Service verification reports for the above periods from field officer. It reveals that the vehicle was not put on road and garaged at the place of garage stated in the Form 'G'. The registered owner has applied for exemption of taxes for the periods which is under form G, 01.09.2011 to 30.09.2011 and from 01.10.2011 to 31.12.2011. The service verification report submitted that the vehicle is garaged at the house premises of Sri. Manzoor for the period from 01.09.2011 to 30.09.2011 and from 01.10.2011 to 12.10.2011 and from 13.10.2011 to 12.07.2012 at Ollur Police Station and it is reported that for the whole period the vehicle is not used on roads and hence eligible for exemption as per the Form G and Service verification report. The taxation authority has perused the copy of the F.I.R prepared by Ollur police as they have taken custody of the said vehicle in connection with order of Judicial First Class Magistrate No.III, Thrissur in M.P.2602/2011. Since the taxation authority has not issued the towing sanction and the vehicle is not found in the place of garage as mentioned in the Form G for the exemption period 01.10.2011 to 31.12.2011, the Form G application was rejected and directed him to remit tax for the said period. Tax exemption is granted for the period from 01.09.2011 to 30.09.2011, 01.01.2012 to 31.03.2012,

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W.P.(C).No.19973/2012

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: 3 :

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01.04.2012 to 30.06.2012 except for the period 01.10.2011 to 31.12.2011, which is challenged in W.P.(c).

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Therefore, the fact that the vehicle was not on use during the period in question is confirmed by the respondent also. It is also clear that Ext.P4 intimation was also given in terms of the provisions of the Taxation Act. In such circumstances, there is no reason to decline the exemption claimed by the petitioner and the writ petition is therefore, disposed of directing the respondent to grant exemption to the petitioner to the vehicle in question for the aforesaid period. This shall be done at any rate, within two weeks of production of a copy of this judgment.

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Needless to say that necessary endorsements will also be

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given to have any delay in the matter.

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Writ Petition is disposed of as above.

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ANTONY DOMINIC, JUDGE

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K.H.Ummer v. Regional Transport Officer, Thrissur

Case brief

What is this about?

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K.H.Ummer v. Regional Transport Officer, Thrissur

Case brief

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