Citation : 2024 Latest Caselaw 11016 Ker
Judgement Date : 12 April, 2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 12TH DAY OF APRIL 2024 / 23RD CHAITHRA, 1946
WP(C) NO. 15165 OF 2024
PETITIONER/S:
RATHEESH. P B
AGED 48 YEARS, S/O. BALAN. P K, PONATH HOUSE, LIGHT
HOUSE ROAD, AZHIKODE P.O, KODUNGALLUR, THRISSUR
DISTRICT, PIN - 680666
BY ADVS.
M.JITHESH MENON
P.G.MAHESHKUMAR
RESPONDENT/S:
THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER
ERNAKULAM REGIONAL TRANSPORT OFFICE, CIVIL STATION,
COLLECTORATE, KAKKANAD, ERNAKULAM DISTRICT, PIN -
682030
OTHER PRESENT:
SMT.JASMIN M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.15165/2024 -2-
JUDGMENT
The petitioner has filed the present writ petition under Article 226 of
the Constitution of India for the following prayer:
"Issue a writ of mandamus or any other appropriate writ, direction, or order directing the respondent to permit the petitioner to pay off the arrears of tax for the period from 01-01-2023 to 31-03-2024, in respect of stage carriage KL-07-BA-8921 in 6 equal monthly installments."
2. Having considered the facts and circumstances of the case, the
petitioner is permitted to make payment of arrears of tax in respect of the
stage carriage vehicle bearing registration No. KL-07-BA-8921 in three equal
monthly instalments. The first instalment is to be paid on or before 30-04-
2024, and the remaining two instalments on or before the 30th day of each
successive month. 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 direction, the present writ petition stands finally
disposed of.
Sd/-
GOPINATH P. JUDGE
AMG
APPENDIX OF WP(C) 15165/2024
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF CERTIFICATE OF REGISTRATION IN RESPECT OF KL-07-BA-8921
Exhibit-P2 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE RESPONDENT DATED 16-01-2024 IN RESPECT OF THE VEHICLE KL-07-BA-8921
Exhibit-P3 TRUE COPY OF THE JUDGMENT ISSUED BY THIS HON'BLE COURT IN W.P.[C]NO.37867/2023 DATED 15-11-2023
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