The petitioner was the registered owner of the vehicle bearing No.KL-7/AL 1321, which was brought into the State from Maharashtra and got re-registered within the State. According to the petitioner, the petitioner satisfied the entire tax till 31.03.2008. Since the vehicle was of the year 1995, it could not be plied or operated any further and the petitioner had to dismantle the same. It is stated that, dismantling of the vehicle was intimated to the 2nd respondent and the 'Registration Certificate' was surrendered long back. The petitioner has now been served with notice under the R.R. Act seeking to realise a sum of `3,91,820/- as on 14.08.2014 with interest and such other charges. This made the petitioner to approach this Court by filing this writ petition.
2. The learned Government Pleader submits on instructions that there is absolutely no merit or bonafides in the writ petition. It is stated that at no point of time had the WP(c). No.31701 of 2014 2 petitioner submitted any G-Form, nor had he surrendered the 'Certificate of Registration' and the 'permit'. The demand notice was issued to the petitioner on 22.01.2014, which was not accepted. In the said circumstances, notice was sent through the 'AMVI', which was served to the petitioner on 18.03.2014. It was thereafter, that the petitioner filed an intimation on 07.05.2014 stating that the vehicle had already been dismantled by him. Absolutely no permission was sought for or obtained in this regard, at any point of time.
3. After hearing both the sides, this Court finds that no tenable ground has been raised in the writ petition, so as to call for interference. Admittedly, the petitioner did not obtain any permission from the respondents to dismantle the vehicle, nor had the petitioner given any intimation regarding the non- operation of the vehicle, claiming exemption under the Kerala Motor Vehicles Taxation Act. In such circumstances, interference is declined and the writ petition is dismissed.
However, considering the persuasive request made by the learned counsel for the petitioner, the petitioner is permitted to clear the entire outstanding liability by way of 'six' equal monthly WP(c). No.31701 of 2014 3 instalments, the first of which shall be effected on or before the 30th of December, 2014, followed by similar instalments to be effected on or before the last working day of the succeeding months. Subject to this, the recovery proceedings shall be kept in abeyance, for the time being. It is made clear that, if any single default is committed with regard to the satisfaction of the 'liability' as above, it will be open for the respondents to proceed with further steps for realization of the entire amount in lump, by pursuing such steps from the stage where it stands now.
The writ petition is disposed of.
Sd/-
P.R. RAMACHANDRA MENON, JUDGE.
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