KALYANA SUNDARAM Vs. R T O

JUDGEMENT

(1.) Petitioner is the registered owner of a Contract Carriage vehicle, bearing registration No. KRV 5029. It is covered by an All India Tourist Permit. The vehicle was garaged at Coimbatore and it was off the road for the whole quarter ending 30-6-1986. Petitioner gave due intimation regarding the non operation of that vehicle by submitting Form 'G' in time. The permit of that vehicle was to be renewed by June, 1986. For the purpose of effecting the renewal of the permit, petitioner remitted a sum of Rs.9,504/-(Rs.7,700/- towards the tax and the remaining as penalty and surcharge for the quarter ending30-6-1986), on 19-6-1986. Since the vehicle was not used or kept for use during the quarter ending 30-6-1986 and intimation in Form 'G' was given in time, he prayed for refund of the amount remitted by way of tax and penalty. Deputy Transport Commissioner by his order dated 8-1-1987 refused refund of tax. Petitioner took up the matter in revision before the Transport Commissioner. By Ext. P3 order the Commissioner held that petitioner is eligible for exemption from tax during the quarter ending 30-6-1986 and granted exemption. But as the refund application is belated and as the remittance was not on time he took the view that refund cannot be granted as per SRO.874/75 dated 29-9-1975. This view taken by the Transport Commissioner is under challenge.

(2.) A detailed counter affidavit has been filed in this case. The stand taken therein is that the quarter ending 30-6-1986 was paid on 19-6-1986 as against the prescribed time limit allowed upto 14-4-1986, as per R.5 of the Kerala Motor Vehicles Taxation Rules, 1975. So also the application for refund of the tax for the quarter ending 30-6-1986 was filed only on 1-7-1986, that is only after the quarter, as against the maximum time of 7 days allowed, which expired on 7-4-1986. Accordingly it is contended that since the petitioner has failed to satisfy the requirements of the Rules, the application for refund was rejected by the second respondent and it calls for no interference.

(3.) S.5 of the Kerala Motor Vehicles Taxation Act, 1976 deals with 'exemption from tax'. In the case of a motor vehicle which is not intended to be used or kept for use during the whole of a quarter, the registered owner or the person having possession or control of the vehicle shall give previous intimation in writing to the Regional Transport Officer from whom the endorsement for tax has been obtained, that such vehicle would not be used for the said period. Thereupon the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such period, and no tax shall be payable in respect of such vehicle for that period. In the instant case, petitioner gave prior intimation in Form 'G' regarding the non user of his vehicle for the whole of the quarter ending 30-6-86. On verification, the Transport Commissioner came to the conclusion that the said vehicle was not used or kept for use during the quarter ending 30-6-1986. Consequently, no tax shall be payable in respect of such vehicle for quarter ending 30-6-1986. The Transport Commissioner has in fact found that the petitioner is eligible for exemption from tax during that quarter under the law. So, he granted exemption to the petitioner from the liability of paying tax for the vehicle KRV 5029.