In The High Court Of Kerala At … vs M.S.Manoj on 7 July, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP.No. 30663 of 2000(A)


1. .
                      ...  Petitioner

                        Vs


1. M.S.MANOJ
                       ...       Respondent

                For Petitioner  :SRI.M.RAMESH CHANDER

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :07/07/2009

 O R D E R
                  C.N. RAMACHANDRAN NAIR, J.
                  --------------------------------------------
                        O. P. NO. 30663 OF 2000
                  --------------------------------------------
                   Dated this the 7th day of July, 2009

                                JUDGMENT

Petitioner, financier for motor vehicle, is challenging the demand

of tax for the vehicle repossessed by them on account of default by the

registered owner. Sections 3 and 9 of the Motor Vehicle Taxation Act

provide for recovery of tax from the registered owner or from the

person in possession and control of the vehicle. On repossession

financier gets control of the vehicle and therefore motor vehicle tax

could be recovered from such financier. This position is also covered

by the decision of this Court in N.P.R. FINANCE LTD. V. STATE OF

KERALA, (2002) 1 K.L.T. 591. O.P. is therefore dismissed as devoid

of any merit.

(C.N. RAMACHANDRAN NAIR)
Judge
kk

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