{"id":92344,"date":"2010-11-02T00:00:00","date_gmt":"2010-11-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mohandas-vs-the-regional-transport-officer-on-2-november-2010"},"modified":"2016-10-07T07:53:12","modified_gmt":"2016-10-07T02:23:12","slug":"mohandas-vs-the-regional-transport-officer-on-2-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mohandas-vs-the-regional-transport-officer-on-2-november-2010","title":{"rendered":"Mohandas vs The Regional Transport Officer on 2 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Mohandas vs The Regional Transport Officer on 2 November, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 16248 of 2010(E)\n\n\n1. MOHANDAS, S\/O. RAGHAVAN PILLAI,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE REGIONAL TRANSPORT OFFICER,\n                       ...       Respondent\n\n2. AJITHKUMAR S\/O. RAVEENDRAN NAIR,\n\n3. SHINE RAJ, S\/O. SUKUMARAN,\n\n4. RADHAKRISHNAN,S\/O.SIVAN PILLAI,\n\n5. BINOJ,S\/O. GOPALAN, PARANNOLIL HOUSE,\n\n6. THE SHRIRAM VEHICLES AND FINANCE LTD.,\n\n7. THE THAHASILDAR, REVENUE RECOVERY,\n\n                For Petitioner  :SRI.C.S.MANILAL\n\n                For Respondent  :SRI.PHILIP T.VARGHESE\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :02\/11\/2010\n\n O R D E R\n                   C.K.ABDUL REHIM, J.\n\n                -------------------------------------------\n                  W.P.(C).No.16248 of 2010\n                -------------------------------------------\n\n          Dated this the 2nd day of November, 2010\n\n\n                        J U D G M E N T\n<\/pre>\n<p>                        &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>           The petitioner is the registered owner of a Bus<\/p>\n<p>bearing     Regn.No:KL-3\/C-567.                 According     to  the<\/p>\n<p>petitioner, the said vehicle was sold to the 2nd<\/p>\n<p>respondent     by    virtue        of     Ext.P1        agreement, on<\/p>\n<p>12.11.2006.     Thereafter the 2nd respondent sold the<\/p>\n<p>vehicle into the name of the 3rd respondent by virtue of<\/p>\n<p>Ext.P2 agreement, on 10.11.2007. There occurred<\/p>\n<p>further transfers of the vehicle, by the 3rd respondent to<\/p>\n<p>the 4th respondent and by the 4th respondent to 5th<\/p>\n<p>respondent, on 24.3.2008 and on 11.6.2008 by virtue of<\/p>\n<p>Ext.P3 and P4 agreements. It is stated that the vehicle<\/p>\n<p>was under hypothecation arrangement with the 6th<\/p>\n<p>respondent and at the time of transfer effected by the<\/p>\n<p>petitioner the 2nd respondent had undertaken to pay off<\/p>\n<p>the liability due to the 6th respondent.\n<\/p>\n<p>W.P.(C).16248\/10               -2-\n<\/p>\n<\/p>\n<p>      2.    Issue involved in this writ petition pertains to<\/p>\n<p>payment of the Motor Vehicles Tax.             According to the<\/p>\n<p>petitioner, to the best of his knowledge, there was no<\/p>\n<p>arrears till the date of Ext.P4, i.e. till 11.6.2006. Contention<\/p>\n<p>of the petitioner is that on the event of sale of the vehicle to<\/p>\n<p>the 2nd respondent, the petitioner had intimated about the<\/p>\n<p>transfer to the Motor Vehicles authorities concerned as<\/p>\n<p>provided under Section 60 of the Motor Vehicles Act.<\/p>\n<p>However, it is conceded that registration of the vehicle was<\/p>\n<p>not transferred and the same remains still in the name of<\/p>\n<p>the petitioner. It is further stated that the 5th respondent<\/p>\n<p>had committed default in payment of amounts due to the 6th<\/p>\n<p>respondent and the vehicle in question was surrendered to<\/p>\n<p>the 6th respondent, and it is remaining under custody of the<\/p>\n<p>6th respondent.     While so, revenue recovery steps were<\/p>\n<p>initiated against the petitioner for realising the arrears of<\/p>\n<p>Motor Vehicles Tax due for the period from 1.10.2008 to<\/p>\n<p>1.12.2009.      Ext.P5 is the demand notice issued under<\/p>\n<p>Section 7 of the Kerala Revenue Recovery Act for realising a<\/p>\n<p>sum of Rs.2,66,438\/-.\n<\/p>\n<p>W.P.(C).16248\/10                -3-\n<\/p>\n<\/p>\n<p>      3.    Petitioner is challenging the recovery steps on the<\/p>\n<p>ground that there is liability for payment of Motor Vehicles<\/p>\n<p>tax by the person who is in possession of the vehicle. Since<\/p>\n<p>the petitioner had parted with possession of the vehicle as<\/p>\n<p>early as in the year 2006, he is not liable for payment of the<\/p>\n<p>amount now demanded, which is for the period during<\/p>\n<p>2008-&#8217;09. It is also contended that the financier who had re-<\/p>\n<p>possessed the vehicle could not deny liability for payment of<\/p>\n<p>tax and hence the recovery steps initiated against the<\/p>\n<p>petitioner is unsustainable. Yet another contention is that<\/p>\n<p>since the Motor Vehicles Tax is a charge on the vehicle as<\/p>\n<p>per Section 13(2) of the Kerala Motor Vehicle Taxation Act,<\/p>\n<p>the vehicle in question is liable to be proceeded against.<\/p>\n<p>      4.    The petitioner had raised a further contention<\/p>\n<p>that at the time when the vehicle was transferred by the<\/p>\n<p>petitioner to the 2nd         respondent   the hypothecation<\/p>\n<p>agreement was also transferred into the name of the 2nd<\/p>\n<p>respondent. It was contended that since the 6th respondent<\/p>\n<p>had entered into a hypothecation agreement with the 2nd<\/p>\n<p>respondent,     the   obligation   of  the   petitioner  stood<\/p>\n<p>W.P.(C).16248\/10               -4-\n<\/p>\n<p>terminated.     In this regard the petitioner had produced<\/p>\n<p>additional documents, Ext.P6 to P11. From Ext.P6 to P8<\/p>\n<p>receipts it is evident that the 6th respondent had received<\/p>\n<p>payments of Rs.15,000\/- each from the 2nd respondent on<\/p>\n<p>9.5.2008, 30.5.2008 and 11.4.2008 respectively. Ext.P9 is a<\/p>\n<p>lawyer notice caused by the 6th respondent to the 2nd<\/p>\n<p>respondent and his wife, demanding payment of the balance<\/p>\n<p>amount due under the hypothecation agreement and also<\/p>\n<p>intimating appointment of an arbitrator. Ext.P10 and P11<\/p>\n<p>are the notices caused by the arbitrator so appointed about<\/p>\n<p>the proceedings initiated under the Arbitration and<\/p>\n<p>Conciliation Act 1996.\n<\/p>\n<p>      5.    In a statement filed on behalf of the 1st respondent<\/p>\n<p>it is mentioned that there exists arrears of tax due with<\/p>\n<p>respect to the vehicle, for the period from 1.10.2008 to<\/p>\n<p>31.12.2009.       It is further mentioned that a memo<\/p>\n<p>demanding payment of tax to the tune of Rs.1,83,750\/- was<\/p>\n<p>issued to the petitioner as per Ext.R1(a), which was<\/p>\n<p>acknowledged by the petitioner as evidenced from Ext.R1<\/p>\n<p>(b) postal acknowledgment card. But the petitioner had<\/p>\n<p>W.P.(C).16248\/10              -5-\n<\/p>\n<p>failed to respond to the notice nor he had filed any appeal<\/p>\n<p>against the demand as provided under Section 13(2). It is<\/p>\n<p>contended that the petitioner being the registered owner is<\/p>\n<p>liable for payment of the tax amount, as per provisions<\/p>\n<p>under Section 9(2) of the Kerala Motor Vehicles Taxation<\/p>\n<p>Act. It was also pointed out by the 1st respondent that the<\/p>\n<p>vehicle in question is not traceable and a report in this<\/p>\n<p>regard was submitted by the Assistant Motor Vehicles<\/p>\n<p>Inspector as per Ext.R1(c).\n<\/p>\n<p>      6.    From the facts and circumstances as stated<\/p>\n<p>above, it is evident that the vehicle in question was<\/p>\n<p>transferred by the petitioner to the 2nd respondent and such<\/p>\n<p>transfer was accepted by the 6th respondent.       It is also<\/p>\n<p>evident that there was subsequent transfer of possession of<\/p>\n<p>the vehicle by the 2nd respondent to the 3rd respondent and<\/p>\n<p>further transfers in favour of respondents 4 and 5. It is also<\/p>\n<p>contended that the vehicle was ultimately taken over<\/p>\n<p>possession by the 6th respondent and the same was in their<\/p>\n<p>custody. The arrears of tax sought to be realised pertains<\/p>\n<p>to the period from 1.10.2008 to 31.12.2009 whereas the<\/p>\n<p>W.P.(C).16248\/10              -6-\n<\/p>\n<p>transfer of the vehicle was effected by the petitioner by<\/p>\n<p>virtue of Ext.P1 as early as on 12.11.2006. At the same time<\/p>\n<p>it is evident that the petitioner continues to be the<\/p>\n<p>registered owner of the vehicle. Eventhough it is evident<\/p>\n<p>that the petitioner had not responded to Ext.R1(a) notice<\/p>\n<p>and had not taken any effective challenge against the<\/p>\n<p>demand, I am of the considered opinion that the matter<\/p>\n<p>requires an enquiry and adjudication at the hands of the 1st<\/p>\n<p>respondent for fixing the liability for payment of the arrears<\/p>\n<p>of tax. This is especially because of the fact that the vehicle<\/p>\n<p>was allegedly in the possession of the 6th respondent.<\/p>\n<p>      7.    Under such circumstances the writ petition is<\/p>\n<p>disposed of directing the 1st respondent to conduct an<\/p>\n<p>adjudication for the purpose of fixing liability with respect<\/p>\n<p>to payment of arrears of Motor Vehicles Tax due on the<\/p>\n<p>vehicle bearing Regn.No.KL-3\/C-567, after issuing notice to<\/p>\n<p>the petitioner and respondents 2 to 6, and after affording<\/p>\n<p>opportunity to them to adduce documentary evidence in<\/p>\n<p>support of their claim. A decision in this regard shall be<\/p>\n<p>taken by the 1st respondent at the earliest, at any rate<\/p>\n<p>W.P.(C).16248\/10             -7-\n<\/p>\n<p>within a period of two months from the date of receipt of a<\/p>\n<p>copy of this judgment.\n<\/p>\n<p>      8.    Till such time orders are passed by the 1st<\/p>\n<p>respondent as directed above, further steps of recovery<\/p>\n<p>initiated pursuant to Ext.P5 notice shall be kept in<\/p>\n<p>abeyance.\n<\/p>\n<p>      9.    Needless to say that if any of the parties are<\/p>\n<p>aggrieved by such decision taken, it will be left open for<\/p>\n<p>them to pursue remedies as provided under the statute<\/p>\n<p>before the appropriate appellate authority.<\/p>\n<p>                         C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Mohandas vs The Regional Transport Officer on 2 November, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 16248 of 2010(E) 1. MOHANDAS, S\/O. RAGHAVAN PILLAI, &#8230; Petitioner Vs 1. THE REGIONAL TRANSPORT OFFICER, &#8230; Respondent 2. AJITHKUMAR S\/O. RAVEENDRAN NAIR, 3. SHINE RAJ, S\/O. SUKUMARAN, 4. RADHAKRISHNAN,S\/O.SIVAN PILLAI, 5. BINOJ,S\/O. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-92344","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mohandas vs The Regional Transport Officer on 2 November, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mohandas-vs-the-regional-transport-officer-on-2-november-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mohandas vs The Regional Transport Officer on 2 November, 2010 - Free Judgements of Supreme Court &amp; 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