Kerala High Court
Shaji George vs Joint Regional Transport Officer on 27 March, 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 27TH DAY OF MARCH 2024 / 7TH CHAITHRA, 1946
WP(C) NO. 12588 OF 2024
PETITIONER:
SHAJI GEORGE,
AGED 49 YEARS, S/O. GEORGE,
RESIDING AT THEKKANATH, ELAMPUZHA,
KARALAM,THRISSUR DISTRICT, PIN - 680701.
BY ADVS.
SRI. G. HARIHARAN
SRI. PRAVEEN H.
SRI. K. S. SMITHA
SRI. B. R. SINDU
SRI. V. R. SANJEEV KUMAR
SRI. V. ROHITH
SMT. AFNA V. P.
RESPONDENTS:
1 JOINT REGIONAL TRANSPORT OFFICER,
SUB REGIONAL TRANSPORT OFFICE, IRINJALAKUDA,
MINI CIVIL STATION, IRINJALAKUDA,
THRISSUR DISTRICT, PIN - 680121..
2 THE DEPUTY TAHSILDAR (RR),
MUKUNDAPURAM TALUK OFFICE, MUKUNDAPURAM,
IRINJALAKUDA, THRISSUR DISTRICT, PIN - 680125.
3 THE VILLAGE OFFICER,
KARALAM VILLAGE OFFICE, KARALAM, THANISSERY P. O.,
MUKUNDAPURAM TALUK, THRISSUR DISTRICT, PIN - 680701.
4 TRANSPORT COMMISSIONER,
MOTOR VEHICLE DEPARTMENT HEAD QUARTERS, TRANS TOWERS,
VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN - 695014.
5 STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
TRANSPORT DEPARTMENT, SECRETARIAT,
TRIVANDRUM, PIN - 695001.
BY ADV.
SMT. RESHMITA RAMACHANDRAN - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 12588 OF 2024
2
DINESH KUMAR SINGH, J.
--------------------------
W.P.(C) No. 12588 of 2024
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Dated this the 27th day of March, 2024
JUDGMENT
1. The petitioner is the registered owner of goods carriage heavy
vehicle bearing registration No. KL-45R-4433. Petitioner is in arrears
of motor vehicle tax under the provisions of the Kerala Motor
Vehicle Tax Act, 1975 and the Rules made thereunder w.e.f.
01.04.2020 for which the 2nd respondent has issued revenue
recovery notice under Section 7 of the Revenue Recovery Act, 1890
for an amount of Rs. 2,91,922/-.
2. The petitioner has filed an application before the 1 st
respondent seeking benefit of the one time settlement scheme
announced by the 2nd respondent vide the Circular No. 6/2022 on
08.05.2022. The grievance of the petitioner is that the petitioner's
application has not been considered in pursuance to the above
Circular dated 08.05.2022.
3. The prayer made in the writ petition is that the petitioner's
application be considered in view of the above Circular and in
alternate to the said prayer, the petitioner has prayed for
depositing the tax dues in fifteen installments.
WP(C) NO. 12588 OF 2024
4. Ms. Reshimta Ramachandran, learned Government Pleader on
instructions submits that the one time settlement scheme is not
applicable in the facts of the present case of the petitioner
inasmuch as the one time settlement scheme has announced vide
Exhibits P-6 and P-10 Circulars is confined for arrears till 01.04.2019.
5. In the present case, the arrears are after 01.04.2019 i.e. w.e.f.
01.04.2020. She therefore submits that the petitioner's application
for one time settlement is not maintainable and, therefore, no order
has been passed.
6. learned Counsel for the petitioner has no answer to the said
submission of the learned Government Pleader. He therefore
submits that the he would confine his prayer for granting
installments to him to make deposit of the arrears of the tax dues of
his goods carriage heavy vehicle bearing registration No. KL-45R-
4433.
7. I have considered the submissions. The petitioner is not
entitled to maintain his application for one time settlement scheme
inasmuch as the said scheme is applicable for arrears of tax up to
01.04.2019. However, considering the financial difficulty faced by
the petitioner, this Court in exercise of the its equity jurisdiction,
the petitioner is permitted to deposit the arrears of tax demanded
WP(C) NO. 12588 OF 2024
vide Exhibit P-2 revenue recovery notice in six equal monthly
installments. The first installment is to be deposited on or before
7th April, 2024 and remaining installments on or before the 7 th day of
succeeding month. In case, the petitioner fails to deposit the first
installment or any of the subsequent installments, the authority
would be free to enforce the revenue recovery notice in Exhibit P-2
for realising the remaining arrears of tax due on the petitioner.
With the above directions the present writ petition is hereby
disposed of.
Sd/-
DINESH KUMAR SINGH
JUDGE
Svn
WP(C) NO. 12588 OF 2024
APPENDIX OF WP(C) 12588/2024
PETITIONER'S EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE RC STATUS OF THE VEHICLE
BEARING REGISTRATION NO.KL-45R-4433
EXHIBIT P2 A TRUE COPY OF THE NOTICE DATED 15.03.2024
ISSUED BY THE 1ST RESPONDENT U/S 7 OF THE RR
ACT DEMANDING A SUM OF RS.2,91,922/- ALONG
WITH ITS ENGLISH TRANSLATION
EXHIBIT P3 A TRUE COPY OF THE CIRCULAR NO.6/2022 DATED
08.05.2022 ISSUED BY THE 2ND RESPONDENT ALONG
WITH ITS ENGLISH TRANSLATION
EXHIBIT P4 A TRUE COPY OF THE CIRCULAR NO.10/2023 DATED
17.04.2023 ISSUED BY THE TRANSPORT
COMMISSIONER ALONG WITH ITS ENGLISH
TRANSLATION
EXHIBIT P5 A TRUE COPY OF THE APPLICATION FOR OTS DATED
20.03.2024 SUBMITTED BY THE PETITIONER
