IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 23235 of 2006(N)
1. PUSHPANATHA.K.T., KUNIYIL HOUSE,
... Petitioner
Vs
1. THE REGIONAL TRANSPORT OFFICER, KANNURN.
... Respondent
2. THE DEPUTY TRANSPORT COMMISSIONER,
3. THE TRANSPORT COMMISSIONER,
For Petitioner :SRI.O.D.SIVADAS
For Respondent : No Appearance
The Hon'ble MR. Justice KURIAN JOSEPH
Dated :24/09/2008
O R D E R
KURIAN JOSEPH, J.
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W.P.(C) No.23235 OF 2006
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Dated this the 24th day of September, 2008.
J U D G M E N T
Petitioner is aggrieved since he is proceeded against for the
collection of motor vehicle tax in respect of his vehicle
No. KL -13/A 8404. According to the petitioner, the vehicle was
not operated from 01.07.2001 onwards. The non-operation of
the vehicle by itself will not entitle a person to claim exemption
from payment of motor vehicle tax. The only way of claiming
exemption is on the basis of duly filed ‘G’ form.
2. Yet another contention is that the period the vehicle was
in police custody, petitioner is not liable to pay the tax. That
contention also cannot be appreciated in view of the Full Bench
decision of this Court in Gracy Vincent vs. State of Kerala
(2006 (1) KLT 7).
Therefore, there will be a direction to the first respondent to
exclude the period of levy in respect of the period covered by ‘G’
form as reported by the A.M.V.I. and proceed further only in
W.P.(C) No.23235/06 2
respect of the tax for the rest of the period. Subject to the
above, this writ petition is disposed of.
KURIAN JOSEPH, JUDGE.
smp
W.P.(C) No.23235/06 3
KURIAN JOSEPH, J.
W.P.(C) No.23235 OF 2006
J U D G M E N T
24.09.2008