Citation : 2021 Latest Caselaw 10604 Ker
Judgement Date : 29 March, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
MONDAY, THE 29TH DAY OF MARCH 2021 / 8TH CHAITHRA, 1943
WP(C).No.1393 OF 2021(Y)
PETITIONER/S:
IBRAHIM,AGED 40 YEARS
S/O.ALAVI, POOZHIKKUTH HOUSE, ANAKKAYAM P.O.,
MALAPPURAM-676 509.
BY ADV. SRI.I.DINESH MENON
RESPONDENT/S:
1 THE SECRETARY TO GOVERNMENT,
TAXATION DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-
695 001.
2 THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER,
CIVIL STATION P.O., UPHILL, MALAPPURAM-676 505.
3 THE DEPUTY TAHSILDAR (RR), ERANAD TALUK,
ERANAD P.O., MALAPPURAM-676 509.
SMT. THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.1393 OF 2021 2
JUDGMENT
Dated this the 29th day of March 2021
Heard both sides.
2. Learned counsel appearing for the petitioner submits
that the petitioner wants to clear the tax dues in respect of his
vehicle bearing registration No.KL 12B 6231 in ten equal monthly
instalments subject to his right to seek refund as per the law laid
down by this Court.
3. Learned Government Pleader submits that the
petitioner should first pay the tax in instalments and then his
representation at Ext.P5 for refund, if any, can be considered.
4. In the light of submissions made across the bar, the
writ petition is disposed with the following directions:-
The petitioner to pay the tax dues in respect of the vehicle
bearing No.KL 12B 6231 in ten equal monthly instalments
commencing from 05.04.2021. Thereafter, the respondents to
consider the representation of the petitioner at Ext.P5, according
to law.
SD/-
A.M.BADAR
ajt JUDGE
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE JUDGMENT IN WPC
NO.8487/2019 DATED 20.03.2019.
EXHIBIT P2 TRUE COPY OF THE ORDER IN IA 6/2019 IN WPC NO.8487/2019 DATED 25.09.2019.
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 05.03.2020.
EXHIBIT P4 TRUE COPY OF THE DICTUM IN KANNAPPAN VS RTO.
EXHIBIT P5 TRUE COPY OF THE REQUEST DATED 08.01.2021.
EXHIBIT P6 TRUE COPY OF THE JUDGMENT IN WPC NO.27301/2020 DATED 08.12.2020.
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