GEETHA MOHAN Vs. SECRETARY REGIONAL TRANSPORT

JUDGEMENT

(1.) Challenge in this writ petition is against Ext.P1 order issued by the respondent, rejecting the request of the petitioner for exempting him from payment of Motor Vehicles Tax due with respect to stage carriage bearing No.KL-16-B-4545, for the periods from 1-4-2009 to 30-6- 2010. The request was rejected on the ground that no proper application seeking exemption was filed in the form prescribed, within the time stipulated.

(2.) As per section 23 of the Kerala Motor Vehicles Taxation Act, 1976, the order impugned is appealable. Learned counsel for the petitioner submitted that the petitioner is relinquishing all challenges against Ext.P1. Since the vehicle is not in operation for quite long time, the petitioner is in stringent financial condition. He is therefore seeking indulgence of this Court in permitting payment of the arrears of Motor Vehicles Tax in instalments within a reasonable time.

(3.) Having considered the facts and circumstances of the case, I am of the opinion that since the petitioner is relinquishing all challenges against the demand for the relevant period, she can be permitted to pay off the amount in instalments within a reasonable period.