RAMATHEERTHAN Vs. R T O TRIVANDRUM

JUDGEMENT

(1.) The petitioner is the registered owner of KLT 5965 which is a goods vehicle. In respect of the quarters ending 31-3-1977 and 30-6-1977 tax under the Kerala Motor Vehicles Taxation Act, 1976 was levied on the vehicle by the impugned orders Exts. P1 and P2. Admittedly the petitioner had not given previous intimation in time claiming exemption. (See S.5 of the Act read with R.10 of the Kerala Motor Vehicles Taxation Rules, 1975.) However, the petitioner's counsel Shri C. P. S. Prasad submits that in respect of the quarter ending 30-6-1977, notwithstanding the failure to give previous intimation, the vehicle was not liable to be taxed as it had not obtained the fitness certificate as provided under S.38 of the Kerala Motor Vehicles Act, 1939. In the absence of such certificate, counsel says, the vehicle was not fit for use and therefore it was not liable to be taxed.