IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 36911 of 2009(H)
1. VISWANATHAN, 14/61, THIRUTHIYIL HOUSE,
... Petitioner
Vs
1. THE SECRETARY, THE REGIONAL
... Respondent
2. THE SPECIAL DEPUTY TAHSILDAR
3. THE VILLAGE OFFICER,
For Petitioner :SRI.O.D.SIVADAS
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :25/01/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No. 36911 OF 2009
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Dated this the 25th January, 2010
J U D G M E N T
The case of the petitioner is that the respondents are much
after the petitioner, seeking to realize arrears of tax in respect of
the vehicle KL. 10/A-8482, invoking the machinery under the
Revenue Recovery Act as borne by Ext.P1. According to the
petitioner, he is not the owner of the vehicle bearing No.KL.
10/A-8482 and that the proceedings pursued by the respondents
are not correct or sustainable, either on facts or in law.
2. The learned Government Pleader appearing for the
respondents, on instruction, submits that the actual number of
the vehicle owned by the petitioner was ‘KL/10A -7884’ and not
KL 10/A- 8482. It is stated, because of an inadvertent mistake,
the actual number of the vehicle happened to be shown as KL.
10/A-8482 in the requisition sent to the revenue authorities and
the said mistake was perpetuated by the revenue authorities as
W.P.(C) No. 36911 OF 2009
2
well, as evident from Ext.P1, referring to the vehicle as KL-
10A/-8482. It is also submitted by the learned Government
Pleader that appropriate steps have already been taken to
correct the number of the vehicle and to proceed with further
steps.
3. In the above facts and circumstances, the respondents
are not justified in proceeding against the petitioner on the basis
of Ext. P1 notice referring to the vehicle bearing No.KL-10/A-
8482. As such, Ext.P1 is set aside, however without prejudice to
the right of the respondents to proceed with appropriate steps
on the basis of proper requisition to be obtained from the
requisitioning authorities and after issuing proper notice as
contemplated under the relevant provisions of the law .
The Writ Petition is disposed of as above.
P.R. RAMACHANDRA MENON,
JUDGE.
lk