IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 10042 of 2001(U)
1. A.J.SHAJI JOSEPH
... Petitioner
Vs
1. R.T.O, KASARAGODE
... Respondent
For Petitioner :SRI.A.K.ABDUL AZEEZ
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :23/05/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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O.P. NO. 10042 OF 2001
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Dated this the 23rd day of May, 2008
JUDGMENT
The challenge is against demand of motor vehicle tax.
Petitioner’s counsel submitted that part of the period for which tax is
demanded, the vehicle was in police custody. However, Government
Pleader submitted that petitioner is liable to pay motor vehicle tax for
all periods including the period for which the vehicle was in police
custody, if G form was not furnished. He has also relied on a Full
Bench decision of this Court in REGIONAL TRANSPORT OFFICER
V. ABDURAHIMAN, (2007) 1 K.L.T. 613 (FB) wherein this Court
has held that registered owner is liable to pay motor vehicle tax for all
the periods except for the period for which exemption is granted based
on G form. O.P. is therefore dismissed. However, recovery will be
limited to the balance amount after reckoning the payments already
made, details of which will be furnished by the petitioner, along with a
copy of this judgment.
(C.N. RAMACHANDRAN NAIR)
Judge
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