ALEYAMMA CYRIL Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, who has been served with Exts.P9 to P19 Revenue Recovery Notices in connection with demand of unpaid Motor Vehicle Tax dues, has approached this Court impugning the same on the ground that during the period from 01.07.2018 to 31.12.2019 the vehicles in question were not put to use on the road on account of the flood calamity. It is his submission that in view of the fact that the vehicles were not used on the road, he must be granted the benefit of an exemption from Motor Vehicle Tax for the said period.

(2.) I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.