The petitioner admittedly is the registered owner of a vehicle bearing Registration No.KL-35C-9988. The petitioner claims that she has leased out the vehicle to the 2nd respondent, in February 2014, with liability to pay motor vehicles tax, loan instalments and so on and so forth. The petitioner is aggrieved by the notice, Exhibit P2, demanding motor vehicle tax for the quarter 01.04.2014 to 30.06.2014. 2. Section 3 of the Kerala Motor Vehicles Taxation Act, 1976 provides for levy of tax; and sub-section (3) provides that the registered owner or any person having possession or control over a motor vehicle shall be deemed to use or has kept such vehicle for use in the State. Hence, the official respondents are perfectly entitled to proceed against the registered owner as also the person who is in possession or control over the vehicle. If any dispute as to the possession or control of a vehicle is in existence between the WP(C).No.15938 of 2014 - 2 -
parties, the same would have to be necessarily adjudicated before the appropriate civil forum. But that would not in any way affect the right of the Department to proceed against either of the aforesaid persons for satisfaction of tax liability.
3. It is the option of the authorities to proceed to seize the vehicle and sell for recovery of tax dues. That will also not preclude the authority from enquiring into who is in control of the vehicle and in proceeding against such person. It is also open to the authorities to proceed either against the registered owner or against the person in control of the vehicle, or even together since the liability to pay tax, under Section 3(3) is; joint and several. Hence, the proceedings now taken against the petitioner, the registered owner of the vehicle, cannot be faulted.
4. If the petitioner wants to deposit the amounts in instalments, the petitioner shall approach the authority within a period of one month and the authority shall grant 10 equal monthly instalments. The payment, if any, made by the petitioner, as aforesaid, will not stand against the right of the petitioner to WP(C).No.15938 of 2014 - 3 -
proceed against the 2nd respondent; before the appropriate forum. It is made clear that the Taxation authorities shall be entitled to proceed against the petitioner, 2nd respondent, if found to be in control of the vehicle, or for sale of the vehicle itself, for recovery of tax, the option for which is within the exclusive domain of the authority.
With the above observations, the writ petition stands dismissed.
vku/-
Sd/-
K. Vinod Chandran, Judge ( true copy )