IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 22105 of 2005(F)
1. VASUDEVAN PILLAI P.D.,
... Petitioner
Vs
1. STATE OF KERALA REPRESENTED BY THE
... Respondent
2. THE JOINT REGIONAL TRANSPORT OFFICER,
3. THE DISTRICT COLLECTOR,
4. THE TAHSILDAR, KARTHIKAPPALLY TALUK
For Petitioner :SRI.ASOK M.CHERIAN
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :05/06/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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W.P.(C) No. 22105 of 2005
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Dated, this the 5th day of June, 2008
J U D G M E N T
The writ petition is filed by petitioner, who is presently 83
years old, challenging recovery proceedings for recovery of arrears
of motor vehicle tax due in respect of a contract carriage, which is
stated to be completely destroyed. Learned counsel submitted that
the vehicle was garaged for repairs for long and ultimately petitioner
had to abandon the vehicle on account of destruction due to
corrosion. The petitioner is said to have made payment of
Rs.25,000/- pursuant to interim orders of stay granted by this Court
on 26/07/05. Learned Government Pleader submitted that
petitioner has no escape from payment of tax because he has not
got any exemption by filing From-G. However having regard to the
pleadings by the petitioner and since stay was granted by this Court,
I feel additional tax can be waived provided petitioner pays the
arrears of tax at normal rate in three equal monthly instalments,
first of which will be paid on or before 20/07/2008 and balance on or
before 20th day of the two succeeding months. If payments are
made as above, 2nd respondent will waive additional tax payable for
the arrears of tax. Petitioner is free to make payment directly to 2nd
WP(C) No.22105/2005
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respondent, who will grant waiver of additional tax in terms of the
direction contained in this judgment. If payments are made
voluntarily, no collection charges should be recovered from
petitioner. However, if arrears are not cleared as above by
petitioner, the waiver of additional tax granted herein will stand
automatically vacated and respondents are free to proceed for
recovery and in that event, collection charges also can be recovered
from the petitioner.
The writ petition is disposed of as above.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg