The petitioner was the registered owner of the vehicle bearing No. KL-10-Z 8700, which according to the petitioner was sold to the 4th respondent years ago. Alleging arrears of tax payable, the petitioner has been proceeded against by way of steps under the Revenue Recovery Act which made the petitioner to approach this Court by filing the writ petition.
2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for respondents 1 to 3. Despite the completion of service of notice to the 4th respondent, she has not chosen to appear before this Court.
3. During the course of hearing, the learned counsel for the petitioner points out that the vehicle, when it was not in the custody of the petitioner, was deployed by the party who was having control and possession over the same for some illegal purpose, violating the relevant provisions of the Kerala Protection of River Banks and Regulation of Removal of Sand Act, W.P.C. No. 29601 of 2014 -2-
2001; pursuant to which the vehicle was seized, finally leading to confiscation proceedings as discernible from Ext.P11 order dated 19.7.2014 passed by the Sub Divisional Magistrate, Ottappalam.
4. The learned Government Pleader submits that, the vehicle is still lying in the custody of the concerned Officer/departmental authorities. This being the position, the learned counsel for the petitioner submits that, the only relief now pressed before this Court is to declare that, the petitioner is not liable to pay tax after Ext.P11 order passed by the Sub Divisional Magistrate, Ottappalam.
This Court finds that, the petitioner is entitled to have the said declaration. It is ordered accordingly and the matter is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
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