Dismissed

Vijeesh. v. the Joint Regional Transport Officer

Kerala HC29 Jan 2024WP(C)/1415/2024

Case brief

AI extract

What is this about?

Petitioner sought to quash a demand notice for vehicle tax arrears despite an earlier dismissal holding him ineligible for the One Time Settlement Scheme due to attempted tax evasion. The writ appeal was closed as infructuous. The court found no substance in the present petition and dismissed it along with pending interlocutory applications.

What did the court decide?

None granted; writ petition and pending interlocutory applications dismissed.

Vijeesh. Vs the Joint Regional Transport Officer — Motor Accident Claims | Kerala HC (2024)

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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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MONDAY, THE 29^TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945

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WP(C) NO. 1415 OF 2024

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PETITIONER/S:

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VIJEESH, AGED 46 YEARS S/O VISWANATHAN, MUTTIKKAL HOUSE, ENKAKKAD, WADAKKANCHERRY, THRISSUR DISTRICT, PIN - 680582

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BY ADVS. G.HARIHARAN PRAVEEN.H. K.S.SMITHA B.R.SINDU V.R.SANJEEV KUMAR

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RESPONDENT/S:

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1 THE JOINT REGIONAL TRANSPORT OFFICER, SUB REGIONAL TRANSPORT OFFICE, WADAKKANCHERRY, THRISSUR DISTRICT, PIN - 680582

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2 TRANSPORT COMMISSIONER TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN – 695014.

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3 STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TRANSPORT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001.

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OTHER PRESENT:

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SMT.JASMINE M.M.-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 1415 OF 2024 .

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J U D G M E N T

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The present writ petition has been filed seeking to quash Exhibit P5 demand notice dated 13.10.2023 issued by the 1^st respondent relating to vehicle No.KL-02/J-6179.

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This is the second round of litigation by the petitioner. Earlier, the petitioner had approached this Court in W.P.(C) No. 20572 of 2015 (V). This Court had specifically held in the judgment in the aforesaid writ petition that the petitioner is not entitled for the benefit of one time settlement Scheme published successively, one in the year 2015 and another in 2016. Under the said Scheme, a person who had committed default for the five years would be entitled to one time settlement, and he has to pay the defaulted amount in installments. However, this Scheme would not be available to persons who played fraud with the Department and, there was an attempt to evade tax actually due as per the statute. It was also held

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WP(C) NO. 1415 OF 2024 .

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that what was demanded by the Department from the petitioner was an additional tax payable, which the petitioner attempted to evade on the purported reduction of seating capacity. In view thereof, the writ petition was dismissed and the petitioner was directed to pay the amount in three equal monthly installments starting from 13.03.2017. The petitioner thereafter filed writ appeal impugning the Judgment of the learned Single Judge. However, the writ appeal (W.A. No. 577 of 2017) came to be closed as infructuous vide Judgment and Order dated 06.06.2023.

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Thus, once the writ appeal got closed as infructuous, the judgment of the learned Single Judge become final. The petitioner was granted three installments for depositing the tax demanded. The petitioner has deposited only 40% of the tax arrears. As it has been held that the petitioner is not entitled for the benefit of One Time Settlement Scheme, I find no substance in the

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WP(C) NO. 1415 OF 2024 .

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present writ petition and, therefore, same is hereby dismissed. Pending interlocutory application, if any, in the present writ petition stands dismissed.

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Sd/DINESH KUMAR SINGH JUDGE

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WP(C) NO. 1415 OF 2024 .

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APPENDIX OF WP(C) 1415/2024

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PETITIONER EXHIBITS

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Exhibit P1	A TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE NO.KL-02J-6179 ISSUED BY THE 1ST RESPONDENT
Exhibit P2	A TRUE COPY OF THE INTERIM ORDER MADE IN W.P.(C).NO.20572/2015 ON 08.07.2015
ExhibitP 3	. A TRUE COPY OF THE CERTIFICATE DATED 12.06.2018 ISSUED BY THE ASSISTANT MOTOR VEHICLE INSPECTOR, WADAKKANCHERRY ON 12.06.2018
Exhibit P4	A TRUE COPY OF THE JUDGMENT MADE IN W.A.NO.577/2017 DATED 06.06.2023
Exhibit P5	A TRUE COPY OF THE DEMAND NOTICE DATED 13.10.2023 ISSUED BY THE 1ST RESPONDENT IN THE NAME OF THE PETITIONER

Vijeesh. v. the Joint Regional Transport Officer

Case brief

What is this about?

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Vijeesh. v. the Joint Regional Transport Officer

Case brief

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