JACOB K MATHEW Vs. TAHSILDAR TALUK OFFICE

JUDGEMENT

(1.) The 3rd respondent was a defaulter in payment of Motor Vehicle tax under the Kerala Motor Vehicles Taxation Act in respect of vehicle No. KL-7-AJ 8827 for the period from 01.04.2005 to 30.09.2007. The petitioner is the present owner of certain properties which originally belonged to the 3rd respondent, who sold it to the 4th respondent from whom the petitioner purchased the property. According to the petitioner, the 4th respondent purchased the property from the 3rd respondent on 04.10.2005 and the petitioner purchased the property from the 4th respondent on 16.06.2007. For recovery of the arrears of motor vehicle tax due from the 3rd respondent, the Revenue Recovery Authorities issued Ext.P6 notice to the petitioner for sale of the property presently owned by him.

(2.) The petitioner is challenging the same in this writ petition. According to the petitioner, the property in the hands of the petitioner although it originally belonged to the 3rd respondent-defaulter, is not liable to be proceeded against for arrears of motor vehicle tax due from the 3rd respondent. He argues that, there is no statutory charge on the properties belonging to the defaulter for motor vehicle tax and the charge is only on the vehicle. Under Rule 44 of the Kerala Revenue Recovery Act also sale effected by the defaulter in respect of immovable property after the service of the written demand on him only is not binding on the Government.

(3.) According to the petitioner, the written demand under the Revenue Recovery Act was admittedly issued to the defaulter only on 22.11.2007, much after the purchase of the property by the 4th respondent from the 3rd respondent, as also by the petitioner from the 4th respondent. Therefore the property is not liable to be proceeded against is his contention. The petitioner therefore seeks the following reliefs: