IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 25784 of 2008(T)
1. RAJAN VARGHESE
... Petitioner
Vs
1. DEPUTY TAHSILDAR, REVENUE RECOVERY
... Respondent
2. REGIONAL TRANASPORT OFFICER, CUM
3. DEPUTY TRANSPOROT COMMISSIONER
4. STATE OF KERALA, REP. BY THE SECRETARY
For Petitioner :SRI.BABU CHERUKARA
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :27/08/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 25784 OF 2008 T
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Dated this the 29th day of August, 2008
J U D G M E N T
Petitioner challenges Exts.P1 and P4 and seeks
order finding that Exts.P5 and P6 are for excessive amount
that is even for the period beyond the date of seizure of the
vehicle on 11.12.2006 and order to reduce the demand as per
Exts.P5 and P6 for the period beyond 11.12.2006. According
to the petitioner, he was operating a vehicle as stage carriage.
Police took the vehicle in custody on account of non-payment
of tax on 11.12.2006. Admittedly, the petitioner has not given
G-forms for the period in question. Going by the Full Bench
decision of this Court reported in Regional Transport Officer
Vs. Abdurahiman [2007 (1) KLT 613] in respect of the claim
for exemption, unless it is supported by G-forms, the claim
cannot be allowed. The claim for exemption and claim for
refund are two different things. In this case, I am not
concerned with the claim for refund. Where claim for
WPC.25784/08
: 2 :
exemption is concerned, it has to be preceded by G-forms as
provided in the Rules even if the vehicle is under police
custody. In such circumstances, I do not see any merit in the
writ petition and it is liable to be dismissed.
2. Learned counsel for the petitioner then submits that
the petitioner may be permitted to pay off the amounts in
instalments. It is pointed out that the petitioner is not in a
position to take back the vehicle. The petitioner is permitted
to pay off the amounts demanded with additional tax and
collection charges in five equal monthly instalments. The first
instalment shall be paid on or before 15.9.2008 and the
further instalments shall be paid on or before the 15th day of
the succeeding months. If the petitioner makes default in a
single instalment, it is open to the respondents to recover the
amounts in lump sum.
Writ petition is disposed of as above.
Sd/-
(K.M.JOSEPH, JUDGE)
aks