Kerala High Court
N.Chandrasekharan Pillai vs Regional Transport Officer on 4 January, 2008
Bench: C.N.Ramachandran Nair, T.R.Ramachandran Nair
IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 38852 of 2001(A)
1. N.CHANDRASEKHARAN PILLAI
... Petitioner
Vs
1. REGIONAL TRANSPORT OFFICER
... Respondent
For Petitioner :SRI.B.MOHANLAL
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR
Dated :04/01/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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O.P. No.38852 of 2001
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Dated this the 4th day of January, 2008.
JUDGMENT
The petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax due for a truck for the period 1.4.2000 to 31.3.2001. Even though petitioner's case is that vehicle was sold, it is seen from the counter that petitioner filed G Forms successively for the period commencing from 1.4.2000 stating that vehicle was garaged in South Kerala Factory Compound, Kallumthazham at Kollam. However, on enquiry, vehicle was not seen there. Obviously petitioner as registered owner is liable to pay the arrears of tax for the period covered by G form as exemption was not proved. So far as sale of vehicle is concerned, petitioner has not complied with the statutory provision of filing Form No.50 with acknowledgement. In the circumstances, I find no merit in the O.P. and the O.P. is therefore dismissed.
C.N.RAMACHANDRAN NAIR Judge pms