This single-paragraph disposal noted Vijayananda's objection to the Domain Tax recovery and directed the Collectors to consider Ext. P6 within six weeks, keeping further recovery in abeyance.
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
WEDNESDAY, THE 5TH DAY OF SEPTEMBER 2012/14TH BHADRA 1934
WP(C).No. 20114 of 2012 (L)
PETITIONER(S):
MAMMEN M.MAMMEN, MANAGING PARTNER, M/S.M.M.AGENCIES, KOZHENCHERRY PATHANAMTHITTA DISTRICT.
BY ADVS.SRI.ASOK M.CHERIAN
SRI.K.SASIKUMAR SRI.S.KANNAN SMT.K.S.SANGEETHA SRI.R.ROHITH
RESPONDENT(S):
1. THE REGIONAL TRANSPORT OFFICER
2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY)
3. THE DISTRICT COLLECTOR, PATHANAMTHITTA-689 645.
BY GOVERNMENT PLEADER SRI.JOSE AEDAIODI
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
tss
W.P.(C) NO.20114/2012
APPENDIX
PETITIONER(S) EXHIBITS
P1:- COPY OF THE LETTER OF THE PETITIONER DATED 6.9.2008 ADDRESSED TO THE IST RESPONDENT.
P2:- COPY OF THE ACKNOWLEDGEMENT DATED 8.9.2008, ISSUED BY THE OFFICE OF THE IST RESPONDENT SHOWING RECEIPT OF EXHIBIT P1.
P3:- COPY OF THE LETTER DATED 29.7.2011 OF THE IST RESPONDENT ADDRESSED TO THE JOINT REGIONAL TRANSPORT OFFICER, THIRUVALLA.
P4:- COPY OF THE REPORT DATED 5.9.2011 OF THE ASSISTANT MOTOR VEHICLE INSPECTOR WHICH WAS FORWARDED BY THE JOINT REGIONAL TRANSPORT OFFICER, THIRUVALLA TO THE IST RESPONDENT BY HIS LETTER NO.A/1035/2012/TVLA DATED 5.9.2012.
P5:- COPY OF THE DEMAND NOTICE DATED 21.3.2012 ISSUED BY THE 2ND RESPONDENT, UNDER SECTION 7 OF THE REVENUE RECOVERY ACT.
P6:- COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, DATED 14.5.2012.
RESPONDENTS' EXHIBITS
NIL
//TRUE COPY//
P.A. TO JUDGE
tss
ANTONY DOMINIC,J
W.P.(C)No.20114 of 2012
Dated this the 5th day of September, 2012
JUDGMENT
Petitioner claims to be the Managing Partner of the Firm, which owned a Van bearing Registration No.KRB 757. According to the petitioner, after duly intimating the RTO, the vehicle was dismantled on 08.09.2008. It is stated that despite the dismantling of the vehicle, recovery proceedings are now initiated for realization of the Motor Vehicle Tax for the period from October, 2008. Ext.P5 is the demand notice issued under Section 7 of the Revenue Recovery Act. On receipt of the notice, the petitioner filed Ext.P6 objection before the third respondent. Despite filing the objection as above, proceedings are continued and therefore, the writ petition is filed.
W.P.(C).No.20114/2012
: 2 :
copy of this judgment. It is directed that in the meanwhile, further proceedings pursuant to Ext.P5 will be kept in abeyance.
Petitioner will produce a copy of this judgment along with the copy of the writ petition before respondents 2 and 3 for compliance.
Writ Petition is disposed of as above.
ANTONY DOMINIC, JUDGE
ln
1 issue framed by the court
Whether the objection filed by the petitioner before the District Collector merits consideration before continuing recovery proceedings for Motor Vehicle Tax.
MAMMEN M.MAMMEN
THE REGIONAL TRANSPORT OFFICER
THE DEPUTY TAHSILDAR (REVENUE RECOVERY)
THE DISTRICT COLLECTOR
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
