The petitioner is the owner of the contract carriage vehicle bearing No. KL-35C 3133. The grievance of the petitioner is with regard to the coercive steps taken by the concerned respondent for realization of the amount due as tax payable under the Kerala Motor Vehicles Taxation Act for the period from 1.07.2014 to 30.09.2014 invoking the machinery under the RR Act.
2. The case of the petitioner is that, the petitioner has given the vehicle on lease to the second respondent and in the said circumstance, by virtue of the Scheme of the statute, he is the person who is having control over the vehicle and managing the affairs and hence is liable to pay tax. It is in the said circumstance that the petitioner approached this Court for a direction to be given to the 1st respondent to seize the above said vehicle under Section 11 and Section 13(2) of the Act for realization of the due amount.
3. Heard the learned Government Pleader as well.
4. By virtue of Section 9 of the Kerala Motor Vehicles W.P.C. No. 31204 of 2014 -2-
Taxation Act, in so far as there is no dispute as to the fact that the petitioner is the registered owner of the vehicle, it is the liability of the petitioner to satisfy tax, though it is open for the department to have it collected from the person who is in possession or managing the affairs of the vehicle. This being the position, the liability to clear the tax arrears cannot be evaded by the petitioner/the registered owner. If the lease stated as set up by the petitioner with the second respondent is true, it is always open for the petitioner to pursue appropriate proceedings against the second respondent for recovery of the amount after clearing the tax arrears and such other amounts payable in accordance with law.
In the said circumstance, this Court finds no merit in the writ petition and the same is dismissed accordingly. The petitioner is granted 'two weeks' time to satisfy the outstanding arrears, failing which it will be open for the concerned respondent to realise the entire amount in a lump from the stage where it stands now.
kp/-
P.R. RAMACHANDRA MENON, JUDGE.