The High Court of Kerala stayed recovery proceedings for motor vehicle tax arrears pending consideration of the petitioner's objection, conditional upon payment of Rs. 50,000 within two weeks.
Stayed recovery proceedings conditional on payment of Rs. 50,000 within two weeks to enable consideration of the petitioner's objection.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 22ND DAY OF JULY 2020 / 31ST ASHADHA, 1942
WP(C).No.14734 OF 2020
PETITIONER:
SYAM P.S., S/O.SASI, AGED 35 YEARS, PANAKKAL THAZHETHIL HOUSE, KANNAMKODE, ADOOR
BY ADV. SRI.I.DINESH MENON
RESPONDENTS:
1 THE REGIONAL TRANSPORT OFFICER THE TAXATION OFFICER, PATHANAMTHITTA PATHANAMTHITTA P.O., PIN-689645
BY GOVERNMENT PLEADER DR THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
The petitioner has approached this Court aggrieved by Ext.P3 demand notice and Ext.P5 revenue recovery notice for arrears of motor vehicle tax allegedly due from him. It is the case of the petitioner in the Writ Petition that on receipt of Ext.P3 demand notice he preferred Ext.P4 objection before the 1st respondent, and the limited prayer at this stage is to keep in abeyance the recovery steps till such time as Ext.P4 objection has been considered and orders passed thereon by the 1st respondent.
On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and finding that the demand notice and recovery steps have been initiated against the petitioner who is admittedly the owner of the vehicle as revealed from the records maintained by the Motor Vehicles Department, I dispose the writ petition by directing that if the petitioner pays an amount of Rs.50,000/- within two weeks from the date of receipt of a copy of this judgment, then the 1st respondent shall proceed to consider Ext.P4 objection filed by the petitioner, to Ext.P3 demand notice issued by him, and pass orders thereon after hearing the petitioner within a
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further period of three weeks. It is made clear that, if the petitioner does not pay Rs.50,000/- as directed, within the time stipulated, he will lose the benefit of this judgment and the 1st respondent will be free to proceed against the petitioner from the stage at which the recovery proceedings now stand. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the 1st respondent for further action. It is made clear that all contentions open to the petitioner can be raised before the adjudicating authority at the time of consideration of the objections.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE
mns/22.7.2020
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APPENDIX
PETITIONERS EXHIBITS
EXHIBIT -P1 TRUE COPY OF THE RC BOOK OF THE VEHICLE KL-03 K 8065
EXHIBIT P2- TRUE COPY OF ORDER IN C.M.P.NO.39/2019 DATED 6.2.2019 EXHIBIT P3- TRUE COPY OF THE DEMAND NOTICE DATED 25.09.2019 EXHIBIT P4- TRUE COPY OF THE EXPLANATION RECEIVED ON 09.10.2019
EXHIBIT P5- TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 24.12.2019
EXHIBIT P6- TRUE COPY OF THE CIRCULAR NO.31/89 DATED 20.12.1989
RESPONDENTS EXHIBITS:NIL
//TRUE COPY//
P.A TO JUDGE
1 issue framed by the court
Whether the writ petitioners recovery proceedings for motor vehicle tax arrears should be stayed pending consideration of their objection.
SYAM P.S.
THE REGIONAL TRANSPORT OFFICER
BABY SAMUVEL
THE DEPUTY TAHSILDAR
A.K.JAYASANKARAN NAMBIAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
