Disposed

Sakthi Finance Limited, v. the Regional Transport Authority

Kerala HC19 Dec 2023WP(C)/13704/2023

Case brief

AI extract

What is this about?

Single Judge of Kerala High Court disposed of two writ petitions filed by a financier challenging demand notices for motor vehicle tax. The court directed the transport officer to consider representations after a hearing and stayed coercive measures pending disposal.

What did the court decide?

Directed 1st respondent to consider representations after hearing respondents 4 and 5; stayed coercive measures for tax realization pending disposal.

Sakthi Finance Limited, Vs the Regional… — Contract and Commercial Disputes | Kerala HC (2023)

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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 DINESH KUMAR SINGH TUESDAY, THE 19^TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA,

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1945

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WP(C) NO. 13704 OF 2023

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PETITIONER/S:

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M/S.SAKTHI FINANCE LIMITED, ENNES ENCLAVE, NEAR ASHOKA HOSPITAL, SOUTH BAZAR, KANNUR -670003, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, SHRI.O.P.ULLAS, AGED 58 YEARS S/O.P.K.GOVINDAN.

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BY ADVS. P.PAULOCHAN ANTONY G.AJITH KUMAR SREEJITH K.

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RESPONDENT/S:

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1 THE REGIONAL TRANSPORT AUTHORITY , KASARAGOD - 671 121, REPRESENTED BY IT'S SECRETARY.

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2 THE REGIONAL TRANSPORT OFFICER REGIONAL TRANSPORT OFFICE, KASARGODE- 671121

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3 TAHSILDAR, KANNUR TALUK,KANNUR- 670001

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4 SUKUMARAN, S/O. CHANDU NAIR, THAUNDANTHOTTY HOUSE, PARAVANADUKAM P.O, KASARGOD- 671317

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5 BHASKARAN.V., S/O. NARAYANAN NAIR.E, KOLOT HOUSE, KOLATHUR P.O, CHENGALA VIA, KASARGOD- 671541

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OTHER PRESENT:

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SMT.RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19.12.2023, ALONG WITH WP(C).33507/2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) Nos.13704/2023 & 33507/2017 .

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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 DINESH KUMAR SINGH

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TUESDAY, THE 19^TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA,

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1945

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WP(C) NO. 33507 OF 2017

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PETITIONER/S:

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M/S. SAKTHI FINANCE LTD., ENNES ENCLAVE, NEAR ASHOKA HOSPITAL, SOUTH BAZAR, KANNUR- 670 003 REP. BY ITS BRANCH MANAGER AND POWER OF ATTORNEY HOLDER SHRI M.V REGHUNATHAN S/O MR. VENKITESWARA PAI.

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BY ADVS.

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SRI.P.PAULOCHAN ANTONY

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SRI.S.SUNIL KUMAR PALAKKAD

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RESPONDENT/S:

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1 THE REGIONAL TRANSPORT AUTHORITY KASARAGOD- 671 121 REP. BY ITS SECRETARY

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2 THE REGIONAL TRANSPORT OFFICER REGIONAL TRANSPORT OFFICE, KASARAGODE- 671 121

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3 TAHSILDAR, KANNUR TLAUK, KANNUR.

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4 SUKUMARAN, S/O CHANDU NAIR, THAUNDANTHOTTY HOUSE, PARAVANADUKAM P.O.KASARAGOD- 671 317

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5 BHASKARAN.V., NARAYANAN NAIR.E., KOLOT HOUSE, KOLATHUR P.O.CHENGALA VIA, KASARAGOD- 671 541

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SMT.RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19.12.2023, ALONG WITH WP(C).13704/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) Nos.13704/2023 & 33507/2017 .

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J U D G M E N T [WP(C) Nos.13704/2023 & 33507/2017]

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The very same petitioner has filed these writ petitions. The challenge in WP(C) No.33507/2017 is against Exts.P4 and P6 demand notices, which are respectively Exts.P2 and P4 in WP(C) No.13704/2023. Other than Exts.P2 & P4, Ext.P6 demand notice, which was issued subsequently after filing WP(C) No.33507/2017, is also under challenge in WP(C) No.13704/2023. The aforesaid demand notices are issued for realisation of the motor vehicle tax from the petitioner in respect of motor vehicle bearing registration No.KL-11/J-3003.

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Learned counsel for the petitioner submits that the petitioner is the financier and the vehicle was hypothecated in their favour. The petitioner has to hold possession of the vehicle as the owner of the vehicle was unable to discharge the liability of the finance towards the petitioner-financier. It is further submitted that

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WP(C) Nos.13704/2023 & 33507/2017 . 4

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the petitioner is not liable to pay the tax on the said motor vehicle. In this regard, the petitioner has made representation, which is produced as Exts.P5 and P3 respectively in WP(C) Nos.33507/2017 and 13704/2023, before the 1^st respondent, the Regional Transport Officer. However, no decision has been taken thereon till date.

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Considering the aforesaid facts and circumstances of the case, these writ petitions are disposed of with direction to the 1^st respondent to consider and pass appropriate orders on the aforesaid representation of the petitioner, in accordance with law, within a period of one month, after giving an opportunity of hearing to the petitioner and respondents 4 and 5, for which notice shall be issued to the said parties.

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Till the disposal of aforesaid representation as above by the 1^st respondent, no coercive measure shall be taken against the petitioner for realisation of the motor vehicle tax in pursuance to the impugned demand notices.

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WP(C) Nos.13704/2023 & 33507/2017 .

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Pending interlocutory application, if any, in the present writ petitions stands dismissed.

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Sd/DINESH KUMAR SINGH JUDGE

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WP(C) Nos.13704/2023 & 33507/2017 .

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APPENDIX OF WP(C) 33507/2017

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PETITIONER EXHIBITS

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EXHIBIT P1 TRUE COPY OF THE POWER OF ATTORNEY DATED 01-06-2016 EXHIBITP2 TRUE COPY OF THE HIRE PURCHASE AGREEMENT DATED 30-04-2009 EXHIBITP3 TRUE COPY OF THE WRIT PETITION FILED BY THE 4TH RESPONDENT IN WPC NO.4768/2015 EXHIBITP4 TRUE COPIES OF THE DEMAND NOTICE DATED 10-08-2017 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE REPRESENTATION DATED 23-08-2017 EXHIBIT P6 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 34 OF REVENUE RECOVERY ACT DATED 05-10-2017 BY THE 3RD RESPONDENT

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WP(C) Nos.13704/2023 & 33507/2017 . 7

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APPENDIX OF WP(C) 13704/2023

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PETITIONER EXHIBITS

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Exhibit-p1	CERTIFIED COPY OF THE POWER OF ATTORNEY DATED 14.10.2016 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT-PL
Exhibit-P2	A TRUE COPY OF THE DEMAND NOTICE DATED 10.08.2017 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT-P-2.
Exhibit-P3	A TRUE COPY OF THE REPRESENTATION /REPLY DATED 23.08.2017 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT- P-3.
Exhibit-P4	A TRUE COPY OF THE RECOVERY NOTICE DATED 05.10.2017 ISSUED BY RESPONDENT NO-3 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT P-4.
Exhibit-P5	A TRUE COPY OF THE INTERIM ORDER DATED 05.12.2017 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT P-5.
Exhibit-P6	A TRUE COPY OF THE RECOVERY NOTICE DATED 18.03.2023 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT P-6

Sakthi Finance Limited, v. the Regional Transport Authority

Case brief

What is this about?

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Sakthi Finance Limited, v. the Regional Transport Authority

Case brief

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