NPR FINANCE LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) This appeal is preferred by the writ petitioner contending that writ petitioner being the financier is not legally liable to pay the amount due from third respondent by way of arrears of tax under the Kerala Motor Vehicles Taxation Act. Counsel place reliance on the decision of this Court in State Of Kerala V. Sree Poornathrayeesa Vilasam Bank Ltd., 1971 K.L.J.154 as well as unreported decision of this Court in O.P. 20121 of 1998. Reference was also made to the decision of this Court in M.T. Kunju Mohammed v. Regional Transport Authority, Malappuram, AIR 2000 Kerala 231. This appeal is preferred by the writ petitioner contending that writ petitioner being the financier is not legally liable to pay the amount due from third respondent by way of arrears of tax under the Kerala Motor Vehicles Taxation Act. Counsel place reliance on the decision of this Court in State Of Kerala V. Sree Poornathrayeesa Vilasam Bank Ltd., 1971 K.L.J. 54 as well as unreported decision of this Court in O.P. 20121 of 1998. Reference was also made to the decision of this Court in M.T. Kunju Mohammed v. Regional Transport Authority, Malappuram, AIR 2000 Kerala 231.

(2.) We are of the view in view of the clear provision in the Statute the contention raised by the petitioner cannot be sustained. Under the Motor Vehicles Taxation Act liability is fixed under Section 9 of the Act. We may extract the said provision for easy reference.

(3.) We may in this connection refer to section 3 of the Motor Vehicles Taxation Act which deals with levy of tax. Section 3 (3) of the Act states that the registered owner of or any person having possession or control of, a motor vehicle shall , for the purpose of this Act, be deemed to use or keep such vehicle for use in the State, except during any period for which no tax is payable on such motor vehicle under sub-section (1) of Section 5. Tax can also be levied either among person who have in possession or control of a motor vehicle. Section 4 of the Act also deals with payment of tax and issue of licence. Section 4(1) states that the tax levied under sub-section (1) of section 3 shall be paid in advance within such period and in such manner as may be prescribed by the registered owner or person having possession or control of the motor vehicle. Therefore if any amount is due from the registered owner or person having possession or control of the motor vehicle the same could be realised under Section 13 of the Motor Vehicles Taxation Act which reads as follows: