Kerala High Court
[email protected] vs The State Of Kerala on 26 August, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
THURSDAY, THE 26TH DAY OF AUGUST 2021 / 4TH BHADRA, 1943
WP(C) NO. 17179 OF 2021
PETITIONER/S:
[email protected]
AGED 41 YEARS
S/O. BABY, MANNALODIPUTHENPURAYIL HOUSE, PATTIKKAD P.O,
THRISSUR.
BY ADV I.DINESH MENON
RESPONDENT/S:
1 THE STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXATION
DEPARTMENT, SECRETARIAT P.O, TRIVANDRUM - 695001.
2 THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER
OFFICE OF THE RTO, COLLECTORATE P.O, AYYANTHOLE, THRISSUR
- 680003.
SMT. THUSHARA JAMES, SR. GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17179 & 17238 OF 2021 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
THURSDAY, THE 26TH DAY OF AUGUST 2021 / 4TH BHADRA, 1943
WP(C) NO. 17238 OF 2021
PETITIONER/S:
SUBIN
AGED 32 YEARS
S/O SUGATHAN, KOVATH HOUSE, PALAZHY P.O, THRISSUR.
BY ADV I.DINESH MENON
RESPONDENT/S:
1 THE STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXATION
DEPARTMENT, SECRETARIAT P.O, TRIVANDRUM 695 001
2 THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER
OFFICE OF THE RTO, COLLECTORATE P.O, AYYANTHOLE, THRISSUR
680 003
SMT. THUSHARA JAMES, SR. GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17179 & 17238 OF 2021 3
JUDGMENT
Heard both sides.
2. Petitioners in both these petitions are owners of goods
vehicles. The vehicles, according to the learned counsel appearing for
the petitioners, were stationary, but no 'G-Form' was filed by the
petitioners. Hence the respondents are demanding tax in respect of
these vehicles. Learned counsel appearing for the petitioner in both
these petitions, submits that the petitioners in both the petitions are
willing and desirous of paying the tax as claimed by the respondents,
but he seeks instalments for payment of the tax. My attention is
drawn to the judgment at WP(C). No.5370 of 2021 in the identical
matters.
3. Learned Senior Government Pleader opposed the petitions
by contending that the petitioners in both the petitions have to pay
the tax as per the statute and no instalment facility can be granted
for payment of tax.
4. Considering the facts and circumstances of the instant case
and as in identical matters, considering the plea of financial hardship
urged by the learned counsel appearing for the petitioners, this Court
has granted instalments for payment of tax, the petition is ordered by
directing the petitioners in both the petitions to clear the taxes in
respect of the motor vehicles involved in both these petitions in ten
successive equated monthly instalments commencing from
01.09.2021. If the petitioners in both the petitions defaults any single
instalments, they shall loose the benefit of this judgment and the
respondents shall be free to initiate coercive proceeding against the
petitioners for recovery of taxes.
The writ petitions are accordingly disposed of.
Sd/-
A.M.BADAR
JUDGE
ajt
APPENDIX OF WP(C) 17179/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE RC PARTICULARS OF VEHICLE KL-
08-BE 5044,
Exhibit P2 TRUE COPY OF THE RC PARTICULARS OF VEHICLE KL-
08 BE 902.
Exhibit P3 TRUE COPY OF THE TAX DETAILS OF THE VEHICLE
KL-08 BE 5044.
Exhibit P4 TRUE COPY OF THE TAX DETAILS OF THE VEHICLE
KL-08 BE 902.
Exhibit P5 TRUE COPY OF THE REQUEST DATED 12.08.2021.
Exhibit P6 TRUE COPY OF THE JUDGMENT IN WP(C) NO.
5370/2021 DATED 02.03.2021.
WP(C) NO. 17179 & 17238 OF 2021 6
APPENDIX OF WP(C) 17238/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE RC PARTICULARS OF VEHICLE KL-
45 L 5666,
Exhibit P2 TRUE COPY OF THE DETAILS OF PAYMENT TAX OF
VEHILCE KL-45 L 5666 OBTAINED FROM MVD SITE
Exhibit P3 TRUE COPY OF THE REQUEST DATED 12.08.2021.4.
Exhibit P4 TRUE COPY OF THE JUDGMENT IN WP(C) NO.
5370/2021 DATED 02.03.2021..
