Disposed

Salih P.P. v. Sub Regional Transport Officer

Kerala HC4 Feb 2021WP(C)/2819/2021

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of a writ petition by directing the Sub Regional Transport Officer to consider and decide the petitioner's tax exemption application regarding a vehicle seized and sold as scrap by police. Revenue recovery proceedings were kept in abeyance during the period of consideration.

What did the court decide?

Directions to consider the tax exemption application within six weeks and keep revenue recovery proceedings in abeyance.

Salih P.P. Vs Sub Regional Transport Officer — Writ and Judicial Review | Kerala HC (2021)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE A.M.BADAR

¶4

THURSDAY, THE 04TH DAY OF FEBRUARY 2021 / 15TH MAGHA,1942

¶5

WP(C).No.2819 OF 2021(B)

¶6

PETITIONER/S:

¶7

SALIH P.P., AGED 48 YEARS S/O.MUHAMMED, PURAYIL, VELIMANNA P.O., OMASSERY, KOZHIKODE.

¶8

BY ADVS. SRI.BEN TOM SRI.DEEPAK MOHAN SMT. SOUMYA FRANCIS

¶9

RESPONDENT/S:

¶10

1 SUB REGIONAL TRANSPORT OFFICER KODUVALLY, MANJULAL SHOPPING COMPLEX, EAST NADA, GURUVAYOOR P.O., THRISSUR - 680 101.

¶11

2 REGIONAL TRANSPORT OFFICER THRISSUR CIVIL STATION, AYYANTHOLE P.O., THRISSUR - 680 003.

¶12

SMT.THUSHARA JAMES, GOVERNMENT PLEADER

¶13

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶14

WP(C).No.2819 OF 2021 2

¶15

JUDGMENT

¶16

Dated this the 4th day of February 2021

¶17

By this writ petition, the petitioner is praying for directing the

¶18

1^st respondent to consider Ext.P3 application filed by the petitioner.

¶19

Heard both sides.

¶20

The vehicle bearing registration No.KL-57-A-7228 owned by the petitioner came to be seized by the police for offences under the Mines and Mineral Regulation and Development Act. Ultimately, it was sold as scrap by the police authorities. As the petitioner failed

¶21

to pay tax in relation to that vehicle, the revenue recovery proceedings are initiated against the petitioner. The petitioner has moved an application at Ext.P3 for exemption from the tax liability, in the light of the fact that the said vehicle, during the relevant period was in custody of police and it was ultimately sold by the police as scrap. The application at Ext.P3 in this regard is stated to be pending with the 1^st respondent. Learned counsel for the petitioner submits that the 1^st respondent be directed to decide the said application at Ext.P3 and till then the revenue recovery proceedings be kept in abeyance.

¶22

Learned Government pleader opposed the petition. But also submitted that the representation at Ext.P3 can be directed to

¶23

WP(C).No.2819 OF 2021 3

¶24

be decided, if not already decided.

¶25

In this view of the matter, the writ petition is disposed of with the following order:-

¶26

The 1^st respondent is directed consider and decide the application at Ext.P3, if not already decided within a period of six weeks from today. Till then, the revenue recovery proceedings initiated vide Ext.P2 notice shall be kept in abeyance.

¶27

The writ petition is accordingly disposed of.

Sd/-

A.M.BADAR

JUDGE

ajt

WP(C).No.2819 OF 2021 4

¶33

APPENDIX

¶34

PETITIONER'S/S EXHIBITS:

¶35

EXHIBIT P1 TRUE COPY OF THE DEMAND NOTICE DATED 08/05/2019 FROM THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 19/07/2019 FROM DEPUTY TAHSILDAR, THAMARASSERY TALUK AND ITS ENGLISH TRANSLATION

¶36

EXHIBIT P3 TRUE COPY OF THE APPLICATION DATED 08/01/2021 ALONG WITH REPORT FROM SUB INSPECTOR OF POLICE, AREEKKODE POLICE STATION AND ITS ENGLISH TRANSLATION

Salih P.P. v. Sub Regional Transport Officer

Case brief

What is this about?

What did the court decide?

Salih P.P. v. Sub Regional Transport Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Kumarakom Aquaserene (Pvt) Limited Vs Kerala State Electricity Board Limited

Anilkumar M. Vs Repco Home Finance Limited

Falcon International Drug Company Vs the Asst. Commissioner

Suresh A.S. Vs Kerala State Co-Operative Bank Limited

Soman S. Vs the Authorized Officer

Sugar Aryabhangy Business Hotel Vs the Sub Collector/Revenue Divisional Officer