The petitioner has approached this Court with the following prayers:
“i) To issue a writ of mandamus or any other appropriate writ, direction or order directing the respondent to accept tax submitted by the petitioner by way of tax for the period from 01.07.2014 to 30.09.2014 in respect of the stage carriage KL.10/N 4218, forthwith by considering Ext.P3, in the interest of justice;
ii) To issue any other appropriate writ, direction or order which this Honourable Court deem fit in the circumstances of the case.”
2. The learned counsel for the petitioner submits that the petitioner is the registered owner of the vehicle bearing No.KL.10/N 4218 and tax was satisfied upto the period 30.06.2014. Because of some unforeseen circumstances, it could not be cleared thereafter, when Ext.P2 memo was issued to the petitioner demanding a sum of W.P.(C) No. 32852 of 2014 : 2 :
Rs.29,910/- in respect of the quarter beginning from 01.07.2014 to 30.09.2014. Pursuant to initiation of revenue recovery proceedings, though the petitioner moved the respondent/RTO, Kasaragod by filing Ext.P3 representation dated 05.12.2014 seeking for some reliefs, which did not yield any positive result. Hence the writ petition.
3. The learned Government Pleader points out that the petitioner has to satisfy not only the tax but additional tax as well for the subsequent quarter beginning from 01.10.2014. The learned Counsel for the petitioner submits that the petitioner is ready to satisfy the entire amount due to the respondent under all heads and because of non-acceptance of tax, much loss and hardship is being caused to the petitioner .
4. In the said circumstance, the petitioner is set at liberty to satisfy the entire additional tax and such other amounts under different heads. On tendering the due amount, the same shall be accepted forthwith and necessary endorsement shall be made on the RC book to be produced by the petitioner. If the petitioner fails to honor the commitment, it will be open for the respondent to proceed with recovery steps under the Revenue Recovery Act.
W.P.(C) No. 32852 of 2014 : 3 :
The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the respondent for further steps.
The writ petition stands disposed of .
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)