The petitioner was the registered owner of a stage carriage with registration number KLI.7180. According to the petitioner the vehicle was garaged with effect from 1.10.1997 and exemption from payment of motor vehicle tax for the said period was claimed by filing 'G' Form. Subsequently, for the period from 1.1.1998 to 31.3.1998 tax was demanded though the vehicle was not in operation in the roads of the State. The petitioner filed an appeal against the demand for tax for the said period and obtained Ext.P1 judgment, wherein the vehicle was exempted from payment of tax for the quarter ending 31.3.1998. According to the petitioner after Ext.P1 order petitioner applied for refund of the tax paid also. Subsequently after 7 years, the petitioner was served with Ext.P3 memo directing the petitioner to pay tax in respect of that vehicle for the period from 1.10.1997 to 31.12.1997 and 1.4.1998 to 31.5.1998. The petitioner challenges the same. According to the petitioner in view of Ext.P2 communication from the R.T.O W.P.(C) No.4970 of 2007 2 Kottayam to the R.T.O Palakkad, wherein it has been specifically stated that tax in respect of the vehicle has been cleared upto 30.6.1998, Ext.P3 memo demanding payment of arrears of tax for the period from 1.10.1997 to 31.12.1997 and 1.4.1998 to 31.5.1998 is clearly unsustainable. The petitioner seeks the following reliefs;
(i) to call for the records leading to the case and quash Exhinbit.P5 by the issuance of a writ or certiorari or any other appropriate writ, direction or order;
(ii) to declare that the petitioner is not liable to pay any amount by way of tax in respect of KLI.7180 from 1.10.1997 and the proceedings initiated by the respondents against the petitioner is illegal and unsustainable;
(iii) to stay the operation and all proceedings pursuant to Exhibit.P5, pending disposal of the Writ Petition;
2. No counter affidavit has been filed by the respondents. I have heard the learned Government Pleader also. As rightly pointed out by the counsel for the petitioner in Ext.P2 it has been specifically stated that the tax in respect of the vehicle in question is cleared up to W.P.(C) No.4970 of 2007 3 30.6.1998. The genuineness of that statement is not disputed by filing a counter affidavit. The demand in Ext.P3 is for the period from 1.10.1997 to 31.12.1997 and 1.4.1998 to 31.5.1998. In view of the specific statement in Ext.P2, which contradicts the demand I do not think that the respondents can now demand tax from the petitioner for the said period.
In the above circumstances, the writ petition is allowed and Ext.P5 revenue recovery proceedings for recovery of tax as per Ext.P3 memo is quashed. It is declared that petitioner is not liable to pay tax for period covered by Ext.P3 memo.
S.SIRI JAGAN, JUDGE mns/-