contention of the petitioner with regard to cessation of the liability to pay the motor vehicle tax, cannot be accepted. As per the provisions of Section 9 of the Kerala Motor Vehicle Taxation Act, the liability to pay motor vehicle tax does not cease, merely on account of the fact of transfer of ownership or cessation of possession of control over the said vehicle. It is not in dispute that the petitioner continues to be the registered owner of the vehicle on the files of the authorities under the Motor Vehicle Act. Under such circumstances, the provisions of Section 9(2) of the Motor Vehicle Taxation Act, are clear when it states that “nothing contain in subsection 1, shall be deemed to affect the liability to pay the tax of the person who has transferred the ownership or has ceased to be in possession and control of the vehicle.” I am therefore not impressed with the submission of the learned counsel for the petitioner that the petitioner's liability to motor vehicle tax has ceased to exist. I take note however, of the plea of financial hardship urged on behalf of the petitioner, who is now faced with recovery proceedings, for recovery of the motor vehicle tax dues. I, therefore, direct that if the petitioner pays the amount demanded in Ext.P2 notice in six equal and successive monthly instalments, commencing from 05.02.2016, then the recovery steps initiated against him by the respondent shall be kept in abeyance. It is made clear that if the petitioner commits a default in respect of any
