Allowed

Abdul Majeed C.K. v. the Joint Regional Transport Officer, Perumbavoor

Kerala HC3 Apr 2013WP(C)/1123/2012

Case brief

AI extract

What is this about?

The court held that the petition challenging a demand for differential motor vehicle tax failed because the higher tax rate was applicable as of the date of regular registration. It permitted the petitioner to pay the dues in four monthly instalments and stayed the recovery proceedings.

What did the court decide?

Petitioner permitted to pay the tax due in four equal monthly instalments; recovery proceedings stayed.

Abdul Majeed C.K. Vs the Joint Regional Transport… — Motor Accident Claims | Kerala HC (2013)

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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 3RD DAY OF APRIL 2013/13TH CHAITHRA 1935

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WP(C).No. 1123 of 2012 (M)

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PETITIONER):

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ABDUL MAJEED C.K., CHIRAKKAKUDY HOUSE, KANDANTHARA, ALLAPRA PERUMBAVOOR

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BY ADVS.SRI.K.V.GOPINATHAN NAIR SMT.G.CHITRA

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RESPONDENTS:

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1. THE JOINT REGIONAL TRANSPORT OFFICER, PERUMBAVOOR PIN-683548

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2. THE DEPUTY TAHSILDAR(REVENUE RECOVERY) TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR PIN-683548

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R1 BY ADV. SR.GOVERNMENT PLEADER, SRI.JOSEPH GEORGE

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03-042013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ANTONY DOMINIC, J.

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W.P.(C) No.1123 OF 2012

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Dated this the 3^rd day of April, 2013

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J U D G M E N T

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~~~~~~~~~~~

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Petitioner purchased an Innova vehicle on 7.3.2007 and the vehicle was temporarily registered on that day itself. The temporary registration was valid till 13.3.2007. The vehicle was subsequently registered on 12.4.2007 and tax was also paid. Subsequently, he was issued Ext.P4 notice, calling upon him to pay tax at 6% of the purchase value. This was based on an amendment effected to the provisions of the Kerala Motor Vehicle Taxation Act, which was with effect from 1.4.2007. Subsequently, revenue recovery proceedings were initiated by Ext.P8 for recovering the tax due. It was challenging the notice and the revenue recovery proceedings, the writ petition is filed.

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It is seen that a Division Bench of this Court has considered the very question and in Hilal v. State of Kerala [2012(3) KLT 438]. It has been held that the rate of tax applicable is the rate in force as on the date of regular registration and not the date of temporary registration. If that be so, the regular registration was after 1.4.2007, when the Act

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W.P.(C) No.1123/2012

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was amended. Consequently, the demand for the differential tax, as contained in Ext.P4 notice, cannot be said to be illegal. The writ petition therefore fails.

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At this stage, the learned counsel for the petitioner sought for an instalment facility to pay the amount due. Taking note of this request, I direct that the petitioner be permitted to pay the amount due for which the revenue recovery action was initiated in 4 equal monthly instalments. First instalment shall be paid on or before 20.4.2013 and the subsequent instalments shall be paid on or before the 20^th of every succeeding month. Subject to payment as above, the recovery proceedings pursuant to Ext.P8 will stand stayed and in case of default, the respondents will be free to continue the recovery action.

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(ANTONY DOMINIC, JUDGE)

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ps/4/4

Abdul Majeed C.K. v. the Joint Regional Transport Officer, Perumbavoor

Case brief

What is this about?

What did the court decide?

Abdul Majeed C.K. v. the Joint Regional Transport Officer, Perumbavoor

Case brief

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What did the court decide?

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