P VAIRAVAN Vs. JOINT REGIONAL TRANSPORT OFFICER ATTINGAL

JUDGEMENT

(1.) The requirements of the valid intimation and mode of intimation for claiming exemption from payment of motor vehicle tax contemplated under S.5 of the Kerala Motor Vehicles Taxation Act, 1976 (hereinafter referred to as 'the Act') arise for consideration in this case.

(2.) Appellant is the petitioner in the Original Petition. He is aggrieved by the demand of tax in respect of his vehicle KL - 8 / B 3510 from 1.9.1998. According to the petitioner the said bus which had regular permit was garaged from 1.9.1998 to 1.4.1999 at Poovambara Shree Krishna Workshop for carrying out body repair and engine work. Ext. P1 according to the petitioner, is the intimation sent by him to the 2nd respondent regarding garaging of the vehicle. Owing to financial difficulties he could not get the repairs done and the vehicle was not being used eversince 1.9.1998. And now that the vehicle is fit for operation, petitioner prayed that necessary fitness test may be directed to be conducted without insisting for the arrears of tax.

(3.) The learned Single Judge was not inclined to accept the prayers of the petitioner and hence granted only instalment facility to pay the tax in respect of the vehicle, the 1st instalment to start from 2.5.2001. Aggrieved, the Writ Appeal is filed.