The petitioner was the owner of a bus which was covered by a tourist permit. It is the case of the petitioner that the registration certificate, and the permit pertaining to the vehicle, were surrendered to the 3rd respondent on 02.03.2007 along with an intimation that the vehicle was going to be demolished. Thereafter, the 3rd respondent issued Ext.P4 memo demanding motor vehicle tax of Rs.2,37,960/- for the period from 01.10.2006 to 31.12.2008. It is the specific case of the petitioner that the demand in Ext.P4 memo issued to him cannot be legally sustained since he had complied with the necessary formalities for intimating the respondents of the fact that he was no longer in ownership, control or possession of the vehicle.
2. I have heard Smt.Priya Bhaskar, the learned counsel appearing on behalf of the petitioner as also the learned Government Pleader appearing on behalf of the respondents.
3. Considering the facts and circumstances of the case as also the submissions made across the Bar, I note that this is a case where the petitioner had surrendered the registration certificate as also the permit pertaining to the vehicle to the 3rd respondent on W.P.(C).NO.4238 OF 2009 -2-
02.03.2007, which fact is not disputed by the respondents through any counter affidavit filed in this matter. Under these circumstances therefore, it was not open to the respondents to treat the petitioner as a registered owner of the vehicle after 02.03.2007, for the purposes of demanding motor vehicle tax under the Kerala Motor Vehicle Taxation Act. It was incumbent upon the respondents to verify the information given to them by the petitioner if they had any doubt with regard to the correctness of the information so furnished. Insofar as the respondents have not done so, they cannot treat the petitioner as a person against whom proceedings will lie for recovery of tax, for the period subsequent to 02.03.2007.
Resultantly, I quash Ext.P4 memo issued by the 3rd respondent to the petitioner and declare that the petitioner cannot be proceeded against for recovery of any motor vehicle tax dues under the Kerala Motor Vehicle Taxation Act for the period subsequent to 02.03.2007.
The writ petition is allowed to the above extent.
A.K.JAYASANKARAN NAMBIAR JUDGE mns W.P.(C).NO.4238 OF 2009 -3-