Kerala High Court
R.Sathesh vs The Secretary To Government on 8 December, 2023
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 8TH DAY OF DECEMBER 2023 / 17TH AGRAHAYANA, 1945
WP(C) NO. 41312 OF 2023
PETITIONER/S:
R.SATHESH, AGED 42 YEARS
ASWATHY , KOLLAKADAVU.P.O.,CHERIYANAD CHENGANNUR ,
ALAPPUZHA DISTRICT., PIN - 690509
BY ADV PRASAD CHANDRAN
RESPONDENT/S:
1 THE SECRETARY TO GOVERNMENT
TRANSPORT DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANTHAPURAM DISTRICT., PIN - 695001
2 THE JOINT REGIONAL TRANSPORT AUTHORITY,(TAXATION
OFFICER)
CHENGANNUR , OFFICE OF THE REGIONAL TRANSPORT OFFICER,
CHENGANNUR, ALAPPUZHA DISTRICT., PIN - 689121
3 THE DEPUTY THASILDHAR ( REVENUE RECOVERY )
CHENGANNUR , TALUK OFFICE ,CHENGANNUR, ALAPPUZHA,
DISTRICT., PIN - 689121
OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.41312/2023
-2-
JUDGMENT
The present writ petition under Article 226 of the
Constitution of India has been filed by the petitioner seeking
the following prayers:
"i) Issue a writ of certiorari calling for the records leading to
the case and quash all further proceedings pursuant to
Exhibit P2 revenue recovery notice:
ii) Issue a writ of mandamus or any other appropriate writ
direction or order directing the 1st respondent to grant
exemption from the motor vehicle tax during the period from
01.07.2021 onwards as demanded in respect of Contract
carriage of the petitioner's KL- 38/5544 in the interest of
justice;
iii) Issue a writ of mandamus or any other appropriate writ
direction or order directing the 2nd respondent to grant 10
(Ten) installments for the demand of Motor Vehicle tax for
the period from 01.07.2021in respect of Contract carriage of
the petitioner's KL-38/5544 in the interest of justice;
iv) to issue any other appropriate writ, direction or order
which this Hon'ble Court deem fit in the circumstances of the
case."
2. After some arguments, the learned Counsel for the
petitioner submits that the petitioner is willing to deposit the
amount of tax, which is the subject matter of the Revenue
Recovery proceedings, in instalments. Therefore, this Court
may permit the petitioner to deposit the tax and interest, if
any, in instalments.
3. Considering the said prayer, the petitioner is
permitted to deposit tax and interest, if any, on his motor
vehicle bearing registration no. KL-38-5544 in four quarterly
instalments. The first instalment is to be paid on or before
15.12.2023, and the remaining three instalments are to be paid
in the interval of every three months. In case the petitioner
fails to make the deposit of the first instalment or any
subsequent instalments as directed, the authority will proceed
to realise the arrear of tax under the Revenue Recovery Act.
With the aforesaid liberty and direction, the present writ
petition stands finally disposed of.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
APPENDIX OF WP(C) 41312/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF
THE PETITIONER'S CONTRACT CARRIAGE KL-38/5544
Exhibit P2 A TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED 03.09.2022 ISSUED BY THE 2ND RESPONDENT
Exhibit P3 A TRUE COPY OF THE REPRESENTATION SUBMITTED
BY THE PETITIONER BEFORE THE 1ST RESPONDENT
DATED 01.11.2023 ALONG WITH TRANSLATION
