Salal T.A vs Deputy Tahsildar (Revenue Recovery)
2024 Latest Caselaw 27815 Ker

Kerala High Court

Salal T.A vs Deputy Tahsildar (Revenue Recovery) on 13 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                       2024:KER:70125

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
             THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 13TH DAY OF SEPTEMBER 2024 / 22ND BHADRA, 1946
                     WP(C) NO. 30169 OF 2024

PETITIONER:

            SALAL T.A.,
            AGED 42 YEARS, S/O. T.V ABOOBACKER,
            THELAMPURAM HOUSE, ALLAPRA P.O, ORNA,
            PERUMBAVOOR, ERNAKULAM, PIN - 683 556.

            BY ADVS.
                    A.MUHAMMED HASHIM
                    P.ALI



RESPONDENTS:

    1       DEPUTY TAHSILDAR (REVENUE RECOVERY),
            TALUK OFFICE, KUNNATHUNADU TALUK, PERUMBAVOOR,
            ERNAKULAM, PIN - 683 542.

    2       THE VILLAGE OFFICER,
            VILLAGE OFFICE VENGOLA,,VENGOLA P.O, VENGOLA,
            PERUMBAVOOR, PIN - 683 556.

    3       JOINT REGIONAL TRANSPORT OFFICER,
            SUB REGIONAL TRANSPORT OFFICE, PERUMBAVOOR,
            KERALA, PIN - 683 548.

            BY ADV. JASMINE M.M (GP)


     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   13.09.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
                                                          2024:KER:70125
WP(C) 30169/2024                       2




                            JUDGMENT

The petitioner has approached this Court being aggrieved

by revenue recovery proceedings initiated against the

petitioner for recovery of certain arrears of motor vehicle tax.

It is the case of the petitioner that the vehicle belonging to the

petitioner was scrapped on 20-02-2015 and the same was

informed to the 3rd respondent.

2. The learned Government Pleader, however, submits

that the fact of scrapping the motor vehicle in question was

never intimated to the 3rd respondent in the manner

contemplated by law, and therefore the petitioner continues to

be liable for motor vehicle tax. However, it is submitted that in

the light of the One Time Settlement (OTS) scheme for motor

vehicle tax introduced by the Government, the tax arrears of

the petitioner can be settled by paying a sum of Rs.41,837/-

(Rupees Forty One Thousand Eight Hundred and Thirty Seven

Only).

3. The learned counsel appearing for the petitioner

submits without standing on any technicality that the petitioner 2024:KER:70125

will pay the amount of Rs.41,837/- in full and final settlement

of the motor vehicle tax.

4. Having regard to the submissions made by the learned

counsel for the petitioner and the learned Government Pleader

for the respondents and having regard to the facts and

circumstances of the case, this writ petition will stand disposed

of directing that if the petitioner makes an application for

settlement of tax arrears for the period for which the recovery

proceedings have now been initiated against the petitioner

before the 3rd respondent within a period of ten days from the

date of receipt of a certified copy of this judgment, the

petitioner shall be permitted to settle the arrears under One

Time Settlement by paying a sum of Rs.41,837/- within a period

of two months from the date on which the request is submitted

before the 3rd respondent.

Writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE ats 2024:KER:70125

APPENDIX OF WP(C) 30169/2024

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE LETTER SUBMITTED TO THE 3RD RESPONDENT, RTO, PERUMBAVOOR DATED 06.12.2019 REQUESTING TO EXEMPT FROM TAX ARREARS AND INTIMATING ABOUT SCRAPPING OF LORRY BEARING NO. KL-07-G-6413.

Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE IN RESPECT OF VEHICLE BEARING NO. KL-07-G-6413 DATED 06.06.2024.