In this writ appeal challenging a revenue recovery demand for lifetime taxi tax, the Court held that the transferor remains liable to pay tax under Section 9(2) of the Kerala Motor Vehicles Taxation Act 1976 even after transferring the vehicle, dismissing the appeal.
The writ appeal was dismissed upholding the demand notice.
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 HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR &
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
MONDAY, THE 15TH DAY OF JULY 2013/24TH ASHADHA, 1935
WA.No. 516 of 2013 () IN WP(C).3715/2013
AGAINST THE ORDER/JUDGMENT IN WP(C) 3715/2013 DATED 22-02-2013
APPELLANT/PETITIONER:
ABDUL SAMAD SOUTH PAVADY, KOLLENGODE, PALAKKAD.
BY ADV. SRI.STALIN PETER DAVIS
RESPONDENTS/RESPONDENTS:
R1-R2 BY ADV. GOVERNMENT PLEADER SRI.DR.SEBASTIAN CHMPAPPILLY
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
APPENDIX
W.A.NO.516/2013
ANNEXURE A1: A TRUE COPY OF INTERIM ORDER PASSED IN WRIT PETITION.
/TRUE COPY/
PA TO JUDGE
MANJULA CHELLUR,C.J.
&
K.VINOD CHANDRAN, J.
= = = = = = = = = = = = = = = = W.A.No.516 of 2013 = = = = = = = = = = = = = = = = = = = = = Dated this the 15th day of July, 2013
JUDGMENT
Manjula Chellur,CJ
Heard learned counsel for the appellant as well as learned Government Pleader.
“9. Liability to payment of tax by persons succeeding to the ownership possession or control of motor vehicles- (1) If the tax leviable in respect of any motor
W.A.No.516 of 2013
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vehicle remains unpaid by any person liable for the payment thereof and such person before payment of the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax.
(2) Nothing contained in sub-section (1) shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.”
The present appellant was the owner of the private car till 05.03.2012, for almost 3½ months after the conversion. Having
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W.A.No.516 of 2013
regard to sub-section (2) of Section 9 of the above Act, we are of the opinion, there is no illegality or irregularity in the demand issued by the respondent-authorities under the revenue recovery proceedings.
Accordingly, the writ appeal is dismissed.
MANJULA CHELLUR, CHIEF JUSTICE
K.VINOD CHANDRAN, JUDGE
sj 15/7
2 issues framed by the court
Whether Section 9(2) of the Kerala Motor Vehicles Taxation Act 1976 excludes the liability of a transferor from paying tax after converting a vehicle to private use before sale.
Who is liable for the life time tax when a vehicle is converted from private to taxi purpose after the owner transfers it.
1 provisions across 1 enactments
Abdul Samad
The Regional Transport Officer, Palakkad
The Deputy Tahsildar, Revenue Recovery, Chittur
Manjula Chellur
K. Vinod Chandran
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
