This writ petition challenged a demand notice and revenue recovery notice for arrears of motor vehicle tax. The court found no merit in the petitioner's contention and dismissed the petition.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946
WP(C) NO. 9055 OF 2024
PETITIONER:
ANANTHA PRASAD,
AGED 50 YEARS
S/O. KESAVA BHAT, NEAR GANESH MANDIR, HSNO 8/344,
BADIADKA,PO PERDALA, KUMBADAJE G.P., KASARAGOD, PIN -
671511
BY ADV O.D.SIVADAS
RESPONDENTS:
1 THE REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, CIVIL STATION, KASARAGOD, PIN - 6711212 THE COLLECTOR/AUTHORIZED OFFICER, REVENUE DEPARTMENT, KASARAGOD TALUK, KASARAGOD, PIN - 6711213 THE VILLAGE OFFICER, NEERCHAL, REVENUE DEPARTMENT, KASARAGOD, PIN - 671321SMT. JASMIN M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No 9055 of 2024
2
JUDGMENT
Dated this the 8th day of April, 2024
The present writ petition has been filed impugning Ext.P9 demand notice as well as Ext.P10 revenue recovery notice issued by the 2nd respondent to the petitioner for arrears of motor vehicle tax due on the petitioner’s contract carriage vehicle bearing registration No.KL 14 C 1486.
“2. It is submitted that the vehicle bearing No.KL 14 C 1486 is a contract carriage with 31 seat and the
WP(C) No 9055 of 2024
3
quarterly tax is Rs.22,500/-. Tax was paid up to 31.03.2020 and the vehicle was in G Form from 01.04.2020 – 31.03.2021 and 01.04.2021 – 31.03.2022. Thereafter, Tax was due from 01.04.2022 - 30.09.2023. Thereupon, on 27.09.2023 demand notice was sent for the period 01.04.2022-30.09.2023 for an amount of Rs.2,02,280/-. Registered owner acknowledged the demand notice on 01.11.2023 and subsequently Revenue Recovery was initiated on 15.11.2023.
| Tax from 01.04.2022- 30.06.2022 | - 22500 |
|---|---|
| 01.07.2022 – 30.09.2022 | - 22500 |
| 01.10.2022 – 31.12.2022 | - 22500 |
| 01.01.2023 – 31.03.2023 | - 22500 |
| 01.04.2023 – 30.06.2023 | - 22500 |
| 01.07.2023 - 30.09.2023 | - 22500 |
| Total | - 135300 |
| Additional Tax | - 59400 |
| Interest | - 7880 |
| Grant Total | - 202280 |
The petitioner is mistaken that the is made to remit tax from 01.10.2020 to 30.09.2023 and allegation of petitioner is baseless and illegal.”
Considering the aforesaid facts, I do not find any substance in this writ petition. Therefore, the present writ petition is hereby dismissed.
Sd/-
DINESH KUMAR SINGH JUDGE
AP
WP(C) No 9055 of 2024
4
APPENDIX OF WP(C) 9055/2024
PETITIONER EXHIBExhibit P1 |
ITSTRUE COPY OF THE PERMIT DATED 20/04/2017ISSUED IN RESPECT OF CONTRACT CARRIAGE |
|---|---|
BEARING NO.KL 14 C 1486 VALID UP TO19.4.2022. |
|
Exhibit P2 |
TRUE COPY OF THE REGISTRATION PARTICULARSIN RESPECT OF CONTRACT CARRIAGE BEARING NO.KL 14 C 1486.TAX VALID UP TO 31.3.2020 |
Exhibit P3 |
TRUE PHOTO DISCHARGE SUMMERY DATED13.02.222 RELATING TO THE DISEASE OF THEPETITIONER |
Exhibit P 4 |
TTRUE COPY OF THE ACKNOWLEDGMENT WITHRESPECT TO SUBMISSION OF 'G' FORM SUBMITTEDBY THE PETITIONER FOR THE PERIOD FROM7.4.2021 TO 31.3.2022 |
Exhibit P5 |
TRUE COPY OF 'G' FORM, FOR THE PERIOD FROM1.1.2024 TO 31.12.2024 SUBMITTED BY THEPETITIONER. |
Exhibit P6 |
THE COPY OF THE GO(P) NO. 27/2020/TRANDATED 21.05.2020 ISSUED BY THE GOVERNMENTGRANTING EXEMPTION FROM PAYMENT OF TAX FORTHE PERIOD FROM 1.04.2020 TO 30.06.2020,(FOR APRIL QUARTER) |
Exhibit P7 |
TRUE COPY OF THE GO(P) NO. 45/2020/TRANDATED 27.08.2020 ISSUED BY THE GOVERNMENTGRANTING EXEMPTION FROM PAYMENT OF TAX FORTHE PERIOD FROM 1.07.2020 TO 30.09.2020,(FOR JULY QUARTER) |
Exhibit P8 |
THE COPY OF THE GO(P) NO. 9/2021/TRAN DATED20.02.2021 ISSUED BY THE GOVERNMENTGRANTING EXEMPTION FROM PAYMENT OF TAX FORTHE PERIOD FROM 1.01.2021 TO 31.03.2021,(FOR JANUARY QUARTER |
Exhibit P9 |
- TRUE COPY OF THE DEMAND NOTICE DATED27.9.2023 ISSUED BY THE 1ST RESPONDENT. |
Exhibit P10 |
TRUE COPY OF THE REVENUE RECOVERY NOTICE |
DATED 6.12.2023 ISSUED BY THE 2NDRESPONDENT WITH TRANSLATION |
1 issue framed by the court
Whether the writ petition challenging the motor vehicle tax demand and revenue recovery notice deserves allowance.
ANANTHA PRASAD
THE REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, CIVIL STATION, KASARAGOD
THE COLLECTOR/AUTHORIZED OFFICER, REVENUE DEPARTMENT, KASARAGOD TALUK
THE VILLAGE OFFICER, NEERCHAL, REVENUE DEPARTMENT, KASARAGOD
DINESH KUMAR SINGH
As recorded by the court registry
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