Thankamma vs The Taxation Officer
2023 Latest Caselaw 3666 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
              THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
    WEDNESDAY, THE 29TH DAY OF MARCH 2023 / 8TH CHAITHRA, 1945
                        WP(C) NO. 11204 OF 2023
PETITIONER:

          THANKAMMA
          AGED 65 YEARS
          KOOVALATH HOUSE, M.L.A.ROAD, SOUTH PARAVOOR P.O.,
          ERNAKULAM., PIN - 682307

          BY ADV I.DINESH MENON



RESPONDENT:

          THE TAXATION OFFICER
          (REGIONAL TRANSPORT OFFICER)
          SUB REGIONAL TRANSPORT OFFICE,
          MINI CIVIL STATION BUILDING,
          SH15, THRIPPUNITHURA, ERNAKULAM., PIN - 682301
OTHER PRESENT:

          ADV THUSHARA JAMES-GP




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 11204 OF 2023
                                    2




                        ZIYAD RAHMAN A.A., J.
                      ------------------------------------
                         WP(C).No.11204 of 2023
                     --------------------------------------
                 Dated this the 29th day of March, 2023



                              JUDGMENT

The petitioner, was the registered owner of a heavy goods

vehicle bearing Registration No.KL-19-7599. The petitioner had sold

the said vehicle, on 01.07.2019, to one Mr.Noushad K.H. The vehicle

was sold for the purpose of scrapping the same, but, later the

petitioner was served with Ext.P1 demand notice by the respondent,

for motor vehicle tax pertaining to the vehicle for the period from

01.07.2019 to 31.12.2019. In response to the said demand, Ext.P2

objection has been submitted by the petitioner pointing out that the

vehicle is already sold to another person and therefore since the

vehicle is not in her custody and she not liable to pay the tax. The

petitioner also places reliance upon Ext.P3 circular No.31/89 dated

20.12.1989 issued by the Transport commissioner which deals with

the procedure to be followed in cases were disputes arose between

the persons as to the possession of the vehicle. This writ petition is WP(C) NO. 11204 OF 2023

submitted in such circumstances seeking for a direction to consider

Ext.P2 objection submitted by the petitioner.

After considering all the relevant aspects, I am of the view that,

since the petitioner has submitted Ext.P2 objection as against Ext.P1,

the same has to be disposed of as expeditiously as possible.

In such circumstances this writ petition is disposed of directing

the respondent herein to consider Ext.P2, in the light of the

guidelines prescribed by the government as per Ext.P3 circular and

take a decision thereon in accordance with law, after issuing notice to

the affected parties. It is ordered that the said exercise shall be

completed within a period of six weeks from the date of production of

a copy of the judgment. Untill such a decision is taken, further

proceedings pursuant to Ext.P1 as against the petitioner shall be kept

in abeyance.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE saap WP(C) NO. 11204 OF 2023

APPENDIX OF WP(C) 11204/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE DEMAND NOTICE DATED 7.2.2023.

Exhibit P2 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 20.3.2023.

Exhibit P3 TRUE COPY OF THE CIRCULAR NO.31 OF 1989 NO.A3-40302/TC/83 DATED 29,12,1989.

//True copy//PA to Judge