Nenco Hospitality Management Pvt ... vs The Secretary To Government
2021 Latest Caselaw 10789 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     TUESDAY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943

                       WP(C).No.8413 OF 2021(B)


PETITIONER:

               NENCO HOSPITALITY MANAGEMENT PVT LTD
               HAVING ITS REGISTERED OFFICE AT 39/6615, 1ST FLOOR,
               PALLATH BUSINESS CENTRE, KURISHUPALLAY ROAD,
               RAVIPURAM, ERNAKULAM, REPRESENTED BY ITS DIRECTOR
               NITHIN R, S/O K.D RAJESNDRA BABU, AGED 31 YEARS,
               RESIDING AT SACHIDANANDAM, PERUMBALAM, P.O.CHERTHALA,
               ALAPPUZHA DISTRICT

               BY ADVS.
               SRI.K.T.SHYAMKUMAR
               SHRI.HARISH R. MENON
               SRI.A.G.PRASANTH
               SMT.K.N.ABHA

RESPONDENTS:

      1        THE SECRETARY TO GOVERNMENT
               MOTOR VEHICLES DEPARTMENT, STATE OF KERALA,
               GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.

      2        THE REGIONAL TRANSPORT OFFICER/ TAXATION AUTHORITY,
               DISTRICT COLLECTORATE, KAKKANAD, ERNAKULAM-682 020.


OTHER PRESENT:

               SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.8413/2021                2


                              JUDGMENT

Dated this the 30th day of March 2021

Heard the learned counsel for the petitioner. He submits

that the Caravan owned by the petitioner is used for tourism and

also for cinema shooting purposes and because of Covid-19

pandemic, motor vehicle tax could not be paid as the business

has suffered huge loss. It is argued that the petitioner has

preferred an application at Ext.P3 before the 1 st respondent for

granting ten instalments. It is also submitted that the petitioner

be permitted to remit motor vehicle tax dues in ten equal

instalments.

2. Learned Government Pleader, after taking notice for

respondents, opposed the writ petition by contending that the tax

was not duly paid by the petitioner.

3. I have considered the submissions so advanced and also

perused the application at Ext.P3 dated 26.03.2021 filed by the

petitioner before the 1st respondent. The petitioner is not

disputing its liability to pay the motor vehicle tax in respect of the

Caravan bearing registration No.KL-07-CK-5640. The petitioner,

however, wants ten instalments for payment of the same.

In this view of the matter, this writ petition is disposed of

with a direction to the respondents to accept the motor vehicle

tax due and payable by the petitioner in respect of the vehicle

bearing registration No.KL-07-CK-5640 in ten equated successive

monthly instalments commencing from 05.04.2021. If the

petitioner fails to pay any of the instalment as directed, then the

petitioner shall not be entitled to the benefit arising out of this

judgment.

Sd/-

A.M.BADAR

JUDGE smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN RESPECT OF VEHICLE HAVING NUMBER KL-07- CK-5640

EXHIBIT P2 TRUE COPY OF THE MOTOR VEHICLES TAX RECEIPT DATED 11.12.2019

EXHIBIT P3 TRUE COPY OF THE REPRESENTATION DATED 26.3.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp