Raju vs Joint Regional Transport Officer
2022 Latest Caselaw 6780 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
               THE HONOURABLE MR. JUSTICE GOPINATH P.
   TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944
                      WP(C) NO. 15976 OF 2022
PETITIONER:

          RAJU.,
          AGED 55 YEARS
          S/O. ANIRUDHAN K.G., MANGATTEL HOUSE, KAILKAVU,
          KURAVILANGAD P.O., KOTTAYAM DISTRICT 686 633.

          BY ADVS.
          G.HARIHARAN
          PRAVEEN.H.



RESPONDENTS:

    1     JOINT REGIONAL TRANSPORT OFFICER ,
          SUB REGIONAL TRANSPORT OFFICE, UZHAVOOR, KOTTAYAM
          DISTRICT 686 634.

    2     TRANSPORT COMMISSIONER,
          TRANS TOWERS, VAZHUTHACAUD, THIRUVANANTHAPURAM 695
          014.

    3     MR. MANOJ,
          PROPRIETOR, M/S. SARANYA MOTORS, KOTTARAKKARA, KOLLAM
          DISTRICT.

          SMT. JASMIN M.M. GOVERNMENT PLEADER


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.15976/2022                  2

                             JUDGMENT

The petitioner has approached this Court challenging Ext.P5

order demanding tax under the provisions of the Kerala Motor Vehicle

Taxation Act. It is the submission of the learned counsel for the

petitioner that the demand is illegal and untenable on account of the

fact that the vehicle was garaged and was not kept for use and

therefore, the petitioner is entitled to exemption from payment of

motor vehicle tax.

2. The learned Government Pleader appearing for the

respondents would point out that the petitioner had to file Form-G in

terms of Section 5 of the Kerala Motor Vehicle Taxation Act, 1976, if

any exemption is to be given. The provisions of Section 5 of the Kerala

Motor Vehicles Taxation Act are pointed to show that unless there is

previous intimation in such form, manner and fee as may be prescribed

in this behalf the petitioner cannot claim exemption from payment of

motor vehicle tax. It is submitted that the petitioner has no case that

the relevant statutory form (Form-G) was submitted in time claiming

exemption from payment of motor vehicle tax except for the periods

covered by Exts.P2 and P3.

3. The pleadings in this writ petition clearly show that the

petitioner had submitted intimation in Form-G (under Section 5 of the

Kerala Motor Vehicle Taxation Act) only for the period from 1.10.2018

to 31.12.2018 (Ext.P2) and thereafter for the period from 1.4.2022 to

31.3.2023 (Ext.P3). It is evident from Ext.P5 that the demand is for a

period other than the periods covered by Exts.P2 and P3. Though the

petitioner has relied on Ext.P4 Circular, the said Circular dealing with

timely processing of Form-G submitted by the owners of motor

vehicles, cannot have any application in respect of the period during

which the petitioner had admittedly not filed any Form-G. Therefore,

I find no illegality whatsoever in Ext.P5 demand. The writ petition

fails and it is accordingly dismissed.

Sd/-

GOPINATH P.

JUDGE acd

APPENDIX OF WP(C) 15976/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE RELATING TO VEHICLE NO. KL-05AL-801.

Exhibit P2 TRUE COPY OF THE FORM G INTIMATION FOR THE PERIOD COMMENCING FROM 01.10.2018 TO 31.12.2018 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT.

Exhibit P3 TRUE COPY OF THE FORM G INTIMATION SUBMITTED FOR THE PERIOD 01.04.2022 TO 31.03.2023 RELATING TO BUS NO. KL-5AL-801 BEFORE THE IST RESPONDENT.

Exhibit P4 TRUE COPY OF THE CIRCULAR NO. 28/2003 DATED 17.07.2002 ISSUED BY THE TRANSPORT COMMISSIONER.

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 16.04.2022 ISSUED BY THE IST RESPONDENT DEMANDING A SUM OF RS. 1,45,775/-.

Exhibit P6 TRUE COPY OF THE RC STATUS DATED 09.05.2022 RELATING TO VEHICLE NO. KL- 05AL-801.

Exhibit P7 TRUE COPY OF THE OBJECTION DATED 27.04.2022 SUBMITTED BY THE PETITIONER AGAINST EXHIBIT P5 NOTICE.