IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 34674 of 2005(C)
1. GOPI DAS.S.K,
... Petitioner
Vs
1. THE DISTRICT COLLECTOR,
... Respondent
2. THE DEPUTY TAHSILDAR (RR),
3. THE REGIONAL TRANSPORT OFFICER,
4. THE DISTRICT TRANSPORT OFFICER,
For Petitioner :SRI.R.DIVAKARAN
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :20/08/2009
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W. P. C NO.34674 OF 2005
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Dated this the 20th day of August, 2009
JUDGMENT
Petitioner is challenging recovery proceedings for recovery of
arrears of motor vehicle tax due in respect of a stage carriage of which
he was the registered owner. Admittedly the vehicle was purchased
with borrowed capital and at the request of the financier, the vehicle
was attached and sold by revenue recovery authorities. The vehicle
was seized by the recovery authorities on 8.6.2001 and the entire sale
proceeds were remitted to the Bank. It is height of irresponsibility on
the part of the recovery authorities not to have first recovered tax
arrears before remittance of balance amount to the financier-Bank. In
any case, as registered owner petitioner is liable to pay vehicle tax upto
date of sale of the vehicle unless exemption was granted for any period
in between. W.P.C. is disposed of directing the respondents to limit
recovery of arrears of tax from the petitioner upto 8.6.2001. Since
petitioner has a case that vehicle was sold, it is for the petitioner to
settle his dispute with co-owners in civil suit.
(C.N. RAMACHANDRAN NAIR)
Judge
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