Sarun. T.S vs State Of Kerala
2023 Latest Caselaw 10732 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
             THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
         THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945
                           WP(C) NO. 29165 OF 2022
PETITIONER/S:

     1        SARUN. T.S
              AGED 33 YEARS
              THOPPIL, EROOR, ERNAKULAM, PIN - 682306

     2        SREEKANTH. T.K
              AGED 37 YEARS
              MEKKATT HOUSE,KAKKAYANGAD, EDATHOTTY, KAKKAYANGAD,
              MUZHAKKUNNU,PERAVOOR, KANNUR, PIN - 670673

             BY ADVS.
             V.G.ARUN (K/795/2004)
             V.JAYA RAGI
             R.HARIKRISHNAN (KAMBISSERIL)
             NEERAJ NARAYAN
             AVANEETH S.R.



RESPONDENT/S:

    1        STATE OF KERALA
             REPRESENTED BY PRINCIPLE SECRETARY (FINANCE), SECRETARIAT,
             THIRUVANANTHAPURAM, PIN - 695001

    2        THE TRANSPORT COMMISSIONER
             TRANS TOWER VAZHUTHACADU , THIRUVANANTHAPURAM, PIN -
             695014

    3        THE DEPUTY TRANSPORT COMMISSIONER
             THE OFFICE OF THE DEPUTY TRANSPORT OFFICE ZONE- II BUILDING
             NO.706,707/37, OPP.SEA PORT - AIR PORT ROAD THRIKAKARA ,
 W.P.(C) No.29165/2022
                                        -2-



            KAKANADU , ERNAKULAM, PIN - 682021

    4       REGIONAL TRANSPORT OFFICER
            OFFICE OF THE REGIONAL TRANSPORT OFFICER 2ND FLOOR CIVIL
            STATION, KAKKANAD, VAZHAKALA , ERNAKULAM, PIN - 682030

    5       SUB REGIONAL TRANSPORT OFFICER
            SUB REGIONAL TRANSPORT OFFICE MINI CIVIL STATION BUILDING,
            SH15, TRIPUNITHURA , ERNAKULAM, PIN - 682301

    6       SUB REGIONAL TRANSPORT OFFICER
            SUB REGIONAL TRANSPORT OFFICE PERIYAR NAGAR, ALUVA,
            ERNAKULAM, PIN - 683101


OTHER PRESENT:

            JASMINE M.M.-GP




        THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.29165/2022
                                    -3-




                        JUDGMENT

Heard Mr Arun V G learned Counsel for the petitioners,

and Ms Jasmin M M learned Government Pleader.

2. The 1st petitioner was the owner of the Volvo Bus

bearing Registration no.KL-41-J-8309. The 1st petitioner

availed finance from M/s Shriram Transport Finance Company

Ltd for the purchase of the said vehicle. A Hire Purchase

Agreement dated 27.02.2019 was entered into between the 1 st

petitioner and M/s Shriram Transport Finance Company Ltd.

The petitioner, it appears, could not discharge the liability of

repayment of the loan to M/s Shriram Transport Finance

Company Ltd, and an Arbitration ensued between the parties.

An Award came to be passed by the Arbitrator.

2.1 The Award was put for execution before the

Commercial Court Ernakulam. The Commercial Court vide

order dated 03.03.2021 appointed an Advocate Commissioner W.P.(C) No.29165/2022

to take possession of the vehicle and hand it over to the

Financier. The possession of the said vehicle was taken by the

Advocate Commissioner on 17.04.2021 in compliance with the

order dated 03.03.2021 of the Commercial Court.

2.2 During the pendency of the execution proceedings

before the Commercial Court, the 1st petitioner and the

Financier entered into an agreement for the sale of the said

vehicle in favour of the 2nd petitioner for consideration of Rs.10

lakhs. The 2nd petitioner paid an amount of Rs.10 lakhs to the

Financier in the month of July 2022. The Financier issued NOC

to the 2nd petitioner on 01.08.2022. The 1st petitioner executed

Form 29 and Form 30 for transferring the said vehicle in the

name of the 2nd petitioner on 27.07.2022.

3. Learned Counsel for the petitioners submits that

the petitioner had filed a G-Form before the RTO,

Tripunithura, as per Section 5 of the Kerala Motor Vehicle W.P.(C) No.29165/2022

Taxation Act 1976, citing non-use of the vehicle, and seeking

exemption of tax from 01.04.2020 to 31.03.2021. The vehicle

was admittedly in possession of the Court with effect from

17.04.2021 till 27.07.2022 when the vehicle was transferred by

the 1st petitioner in the name of the 2nd petitioner. The

grievance of the petitioner is that despite having submitted

the G-Form for non-use of the vehicle with effect from

01.04.2020 to 31.03.2021, the tax has been levied for the said

period, and the vehicle has not been able to be transferred in

the name of the 2nd petitioner because of arrears of tax.

3.1 Learned Counsel for the petitioner submits that

despite the aforesaid stand, the 2nd petitioner is willing to

discharge the outstanding tax liability within a period of

fifteen days. After the 2nd petitioner discharges the tax

liability, the transfer of the vehicle in question in the name of

the 2nd petitioner should be effected. W.P.(C) No.29165/2022

4. Ms Jasmin M M learned Government Pleader has no

objection to such prayers.

5. Considering the aforesaid facts and circumstances

of the case and the submissions advanced on behalf of the

petitioners, the present writ petition is disposed of with

liberty to the 2nd petitioner to discharge the outstanding tax

liability. Once he discharges the tax liability, the ownership of

the vehicle should be transferred in the name of the 2nd

petitioner inasmuch as the Financier has already given the 'No

Objection' and the 1st petitioner has executed the necessary

documents for the transfer of the said vehicle in favour of the

2nd petitioner. The 4th petitioner may also consider the G-Form

application if it is on record in accordance with the law.

The writ petition stands finally disposed of.

Sd/-

DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.29165/2022

APPENDIX OF WP(C) 29165/2022

PETITIONER EXHIBITS

Exhibit P1 THE TRUE COPY OF THE INTERIM ORDER PASSED BY THE ARBITRAL TRIBUNAL, ERNAKULAM IN IA NO.702/2021 DATED 01.03.2021

Exhibit P2 THE TRUE COPY OF CMA (ARB) NO. 178/2021 ON THE FILES OF THE HON'BLE COMMERCIAL COURT, ERNAKULAM

Exhibit P3 THE TRUE COPY OF THE WARRANT DATED 31.03.2021 ISSUED BY THE HON'BLE COMMERCIAL COURT, ERNAKULAM/ PRINCIPAL SUB COURT, ERNAKULAM APPOINTING ADVOCATE COMMISSIONER RAHIB K. Y TO TAKE POSSESSION OF THE AFORESAID BUS

Exhibit P4 THE TRUE COPY OF THE VEHICLE INVENTORY AND CHECKING SHEET OF THE AFORESAID BUS ISSUED BY M/S SHRIRAM TRANSPORT FINANCE COMPANY LTD,

Exhibit P5 THE TRUE COPY OF THE NOC ISSUED BY SHRIRAM FINANCE PRIVATE LTD ON 01.08.2022 TO THE 2ND PETITIONER

Exhibit P6 THE TRUE COPY OF THE PROVISIONAL GATE PASS ISSUED BY M/S SHRIRAM TRANSPORT FINANCE COMPANY LTD, FOR THE SAID BUS TO THE 2ND PETITIONER SO AS TO TAKE THE BUS FROM THE AFORESAID YARD OF M/S SHRIRAM TRANSPORT FINANCE COMPANY LTD,

Exhibit P7 THE TRUE COPY OF FORM 29 DATED 27.07.2022 FILED BY THE 1ST PETITIONER BEFORE SRTO, TRIPUNITHURA

Exhibit P8 THE TRUE COPY OF FORM 30 DATED 27.07.2022 FILED BY THE PETITIONER BEFORE THE SRTO, TRIPUNITHURA W.P.(C) No.29165/2022

Exhibit P9 THE TRUE COPY OF SECTION C 5 FORM COMMUNICATED BY RTO, TRIPUNITHURA TO RTO ALUVA DATED 21.05.2020

Exhibit10 THE TRUE COPY OF COMMISSION REPORT FILED BY THE ADVOCATE COMMISSIONER BEFORE THE PRINCIPAL SUB COURT, ERNAKULAM IN CMA (ARB) NO. 178/2021

Exhibit P11 THE TRUE COPY OF THE JUDGMENT OF THE SUB JUDGE, ERNAKULAM IN CMA (ARB) NO. 178/2021 DATED 23.07.2021

Exhibit P12 A TRUE COPY OF THE FORM G APPLICATION DATED 27.08.2022 FILED BY THE 1ST PETITIONER BEFORE THE SRTO TRIPUNITHURA

Exhibit P13 A TRUE COPY OF THE REPRESENTATION DATED 26.08.2022 PREFERRED BY THE PETITIONERS BEFORE THE 4TH RESPONDENT/ SRTO ALUVA

Exhibit P14 A TRUE COPY OF THE REPRESENTATION DATED 26.08.2022 PREFERRED BY THE PETITIONERS BEFORE THE 5TH RESPONDENT/ SRTO TRIPUNITHURA

Exhibit P15 . A TRUE COPY OF THE POSTAL RECEIPT ISSUED BY THE POSTAL DEPARTMENT DATED 27.08.2022