The petitioner is aggrieved by the recovery proceedings initiated for the tax arrears of her vehicle bearing Registration No. KL-9E-2332. Ext.P3 is the memo, by which tax has been demanded for the year 01.04.2009 to 31.12.2013. Though the petitioner says that she had submitted Form-G for the entire period, the learned Government Pleader refutes the same. It is evident from the counter affidavit filed, that tax is due for the period 01.04.2010 to 30.09.2010, 01.01.2013 to 31.03.2013 and 01.10.2013 to 30.11.2013, the quantification of which respectively is Rs.73,500/-, Rs.36,750/- and Rs.24,500/-, along with additional taxes and interest as per the statute. 2. It is also contended that for the aforesaid periods though the petitioner claims exemption, for the first period Form-G was not filed and for the second period, the vehicle was not found garaged. With respect to the third period, W.P.(C) No. 12893 of 2014 2 the vehicle is detected to have been operated. In such circumstance, the recovery proceedings cannot be assailed as such and it is only with respect to the computation of dues, there could be any modification.
3. It is also evident from the counter affidavit that the vehicle has been seized and is kept at the Pazhayannor Police station from 14.11.2013. If the vehicle has been seized for reason of the tax arrears, then, necessarily as per Circular No. 2/2014., the auction sale of the vehicle has to be conducted within one month. The Departmental Officers being bound by the Circulars issued by the Transport Commissioner, necessarily proceedings shall be taken to sell the vehicle, if not already sold within a period of one month from today, if and only if the same has been seized by the Police for tax arrears. If no bidders come to the auction scheduled, the Department shall intimate the petitioner and grant her one months time to bring forth purchasers. If that is not done within the period stipulated or the demand satisfied, then, the Department would be entitled to proceed against the petitioner for recovery of W.P.(C) No. 12893 of 2014 3 arrears. But, however, making modification as stated above regarding the computation.
4. It is also made clear that if the vehicle has been seized by the Police for any other crime and cannot be put to auction at present, then the aforesaid concession would not be applicable to the petitioner and the Department would be entitled to proceed against the petitioner for recovery of the arrears due, again only with the modifications regarding the computation. The petitioner shall produce the certified copy of this judgment before the 1st respondent within a period of three weeks from the date of receipt of the judgment, and that demand shall be quantified as stated in the counter affidavit.
The Writ Petition is disposed of with the above directions.
K. VINOD CHANDRAN, JUDGE SB