The interim order dated 9th July 2012 in I.A. No. 7124/2012 is extracted below:- “This is an application seeking clarification of the interim order passed by this Court on 2-4-2012 to the effect that the direction therein to pay Motor Vehicles Tax for the period ending with 30-6-2012 will not make the petitioner liable to pay Motor Vehicles Tax during the period when the motor vehicle was detained by the third respondent. Relying on a Full Bench decision of this Court in Regional Transport Officer v. Abdurahiman -2007 (1) KLT 613 (FB) it is contended that notwithstanding the fact that detention of the vehicle is for non-payment of tax, a claim for exemption under Section 5 would lie for the period of detention, if condition of previous intimation of intention not to use or keep for use is complied with in accordance with Section 5 read with Rule 10 by filing Form G and that a claim for refund of the tax paid for the period during which the vehicle was detained under Sec. 11 would also lie notwithstanding the fact that the detention is for non- payment of tax.
In view of the authoritative pronouncement of the Full Bench of this Court, I am of the opinion that the petitioner will not be liable to pay tax during the period of detention if W.P. ( C ) No. 16797 of 2011 2 the registered owner or the petitioner has given previous intimation of intention not to use or to keep the motor vehicle for use in accordance with Section 5 by filing an intimation in Form G. If on the other hand, the petitioner or the registered owner has not filed an intimation in Form G, tax will have to be paid even during the period of detention. The order dated 2-4-2012 is clarified accordingly”.
Making the above interim order absolute, this Writ Petition is disposed of.
Dated this the 14th day of October, 2014.
Ani/ Sd/-K.VINOD CHANDRAN, JUDGE.
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