Kerala High Court
Y Thomas vs The State Of Kerala on 7 February, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945
WP(C) NO. 3042 OF 2024
PETITIONER/S:
Y THOMAS
AGED 62 YEARS
SON OF JOHN, BATHEL HOUSE, PATTIKKAD P.O.,
THRISSUR., PIN - 680652
BY ADV LAVARAJ M.G.
RESPONDENT/S:
1 THE STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXATION
DEPARTMENT, SECRETARIAT, TRIVANDRUM., PIN - 695001
2 THE REGIONAL TRANSPORT OFFICER
TAXATION OFFICER, REGIONAL TRANSPORT OFFICE,
THRISSUR, CIVIL STATION P.O., THRISSUR., PIN -
680003
OTHER PRESENT:
MS.RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NO. 3042 OF 2024
2
J U D G M E N T
The present writ petition has been filed
mainly seeking the following relief:
"Issue a writ of mandamus or such
other writs, order or direction,
directing the respondents to consider
Ext.P2 request and permit the petitioner
to pay of the tax dues for the period
from 01.01.2023 to 31.12.2023 in 6 equal
monthly installments as relating to
stage carriage vehicle KL 09 W 7907,
taking note of Ext. P3 judgment of this
Hon'ble Court."
2. For the very same relief, the petitioner
had approached this Court by filing WP(C)
No.15620/2023. The said writ petition was disposed
of with the following judgment:
"Petitioner confines his reliefs in
the writ petition to a direction to the
respondents to consider Ext.P2 request
and to permit him to pay the tax arrears
demanded for the vehicle bearing
WP(C) NO. 3042 OF 2024
registration No.KL-09 W 7907 for the
period from 01.01.2023 to 30.06.2023 in
instalments.
2. Heard the learned counsel for the
petitioner as well as the learned
Government Pleader.
3. Having considered the averments
in the writ petition and having heard
the learned counsel for the petitioner,
I am of the opinion that the said
request can be considered.
In the above circumstances, the writ
petition is disposed of, directing the
second respondent to permit the
petitioner to pay the motor vehicle tax
arrears relating to the vehicle bearing
registration No. KL-09 W 7907 in six
equated monthly instalments, the first
of which shall commence from 30.05.2023.
Needless to say, in the event of default
of any of the instalments, the benefit
granted under the judgment shall not be
available to the petitioner."
3. Admittedly, the petitioner has not
complied with the judgment and order dated
12.5.2023. More over, the petitioner has not
WP(C) NO. 3042 OF 2024
disclosed the fact of filing the earlier writ
petition, in which the judgment and order dated
12.5.2023 was passed and the petitioner was given
six equal monthly installments for discharging the
motor vehicle tax liability in respect of the motor
vehicle bearing registration No.KL-09/W-7907.
There is concealment of material fact by the
petitioner. Even though heavy cost should have been
imposed on the petitioner, but looking at the
demand of tax, this Court refrain from doing so.
However, the present writ petition is hereby
dismissed.
Pending interlocutory application, if any, in
the present writ petition stands dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
jg
WP(C) NO. 3042 OF 2024
APPENDIX OF WP(C) 3042/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE RC BOOK OF THE VEHICLE
KL 09 W 7907
Exhibit P2 TRUE COPY OF THE REQUEST SUBMITTED BY
THE PETITIONER DATED 20.01.2024
Exhibit P3 TRUE COPY OF JUDGMENT IN WP[C] NO.
21806/2022 DATED 05.7.2022
