The Court issued directions in a writ petition challenging motor vehicle tax recovery. The petitioner must produce details regarding the vehicle's police custody period to determine the validity of the tax demand raised for arrears.
Directions issued to produce details regarding police custody period.
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 A.MUHAMED MUSTAQUE
WEDNESDAY, THE 29TH DAY OF JULY 2015/7TH SRAVANA, 1937
WP(C).No. 21996 of 2012 (Y)
PETITIONER :
SAJEEV ABRAHAM, AGED 39 YEARS, S/O.OUSEPH ABRAHAM, VALIYAPARAMBIL HOUSE, KOZHUVAMKULAM KARA, PULIYANNUR VILLAGE, MEENACHIL TALUK, KOTTAYAM DISTRICT.
BY ADVS.SRI.G.HARIHARAN
SRI.PRAVEEN.H.
RESPONDENTS:
5. MIS.SUNDARAM FINANCE LTD.,
P.T.USHA ROAD, ERNAKULAM.
R1 TO R4 BY GOVERNMENT PLEADER SRI. RENJITHR.
R5 BY ADVS. SRILPHILIP T.VARGHESE SRI.THOMAS T.VARGHESE
SMT.ACHU SUBHA ABRAHAM
SMT.T.M.BINITHA SMT.C.J.JINCY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
bp
A.MUHAMED MUSTAQUE, J.
W.P.(C).No.21996/2012
Dated this the 29th Day of July, 2015
JUDG MENT
The petitioner has approached this Court challenging revenue recovery proceedings initiated against the petitioner on account of non-payment of motor vehicle tax arrears for the period commencing from 01/07/2009 to 31/12/2009. Ext.P2 is the demand notice. appears that the vehicle was in police custody for some period and thereafter, it was released to the financier. Ext.P1 is the certificate issued by the Sub Inspector Police, Pala in that regard. The financier also filed Form 'G, claiming tax exemption due to non-use of the vehicle for the period from 01/05/2010 onwards. It is seen that the vehicle has been in police custody on 05/05/2009 and the vehicle was released to the financier on 23/04/2010.
The petitioner has to produce before the competent amount the official respondents, details regarding police custody. If the
Sd/-
WP(C).No. 21996 of 2012 (Y)
APPENDIX
PEIITIONER(S) EXHIBITS
| EXHIBIT-P1: | TRUE COPY OF THE INTIMATION DATED 19.11.2009 ISSUEDBYTHE 4THRESPONDENTEVIDENCINGSEIZUREOFTHEVEHICLE NO.KL-35-5956. |
|---|---|
| EXHIBIT-P2. | TRUECOPYOF THE NOTICE DATED 26.11.2009 BY THE1ST RESPONDENTDEMANDASUMOFRS.96,000/-FORTHEPERIOD COMMENCINGFROM01.07.2009TO31.12.2009. |
| EXHIBIT-P3. | TRUECOPYOFTHEINTIMATIONDATED02.12.2009ISSUEDBYTHE GOVERNMENTINCONNECTIONWITHTHEREVENUERECOVERY PROCEEDINGSINITIATEDAGAINSTTHEPETITIONER. |
| EXHIBIT-P4. | TRUECOPYOFTHERECEIPTDATED02.01.2010PAIDASUMOF RS.22,630/-. |
| EXHIBIT-P5. | TRUECOPYOFTHERECEIPTDATED02.02.2010PAIDASUMOF RS.6,010/-. |
| EXHIBIT-P6. | TRUECOPYOFTHERECEIPTDATED20.03.2010PAIDASUMOF RS.5,6771-. |
| EXHIBIT-P7. | TRUECOPYOFTHERECEIPTDATED23.04.2010 PAID ASUMOF RS.3,995/-. |
| EXHIBIT-P8. | TRUECOPYOFTHERECEIPTDATED15.06.2010PAIDASUMOF RS.7,991/-. |
| EXHIBIT-P9. | TRUECOPYOFTHERECEIPTDATED27.09.2010PAID ASUMOF RS.3,995/-. |
| EXHIBIT-P10: | TRUECOPY OFTHECOMMUNICATIONSENTBYTHESTH RESPONDENTTOTHEPETITIONERON03.06.2011. |
RESPONDENTS' EXHIBITS
NIL.
IITRUE COPYII
P.A.TO JUDGE
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1 issue framed by the court
Whether tax demand is maintainable during period when vehicle was in police custody.
1 provisions across 1 enactments
SAJEEV ABRAHAM
JOINT REGIONAL TRANSPORT OFFICER, PALA
SUB INSPECTOR OF POLICE, PALA
MIS. SUNDARAM FINANCE LTD.
A. MUHAMED MUSTAQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
