N V BHASKARAN Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) PETITIONER has come forward with a request for granting instalment facility for payment of motor vehicle tax arrears for the quarter ending 30-6-2002. The endorsement in the RC Book reveals that the petitioner was granted instalment facility by this Court for payment of the tax due for the first quarter of 2002. Again the PETITIONER submit financial harships as the reason for not remitting the tax in the time.

(2.) IF this practice is encouraged, this Court will have only time to grant instalment facility for payment of tax for every quarter and parties will not hesitate to approach this Court once in every three months for this facility. Moreover, by granting instalment facility on a regular basis, this Court will be upsetting the Scheme and time schedule for payment of motor vehicle tax contemplated under the Statute. The progressive rate of additional tax payable for belated payment of motor vehicle tax in the place of provision of interest seen in other taxing in the place of provision of interest seen in other taxing Statute is a clear indication that payment only exception. Therefore, if this Court adopts a liberal attitude and grant instalment for the asking, the same will defeat the statutory scheme. This Court, therefore, should extend the said facility only in exceptional cases and repetitive claim for instalment by the same party should not in any case be encouraged. However, in view of the financial hardships expressed by the petitioner, I feel that instalment facility can be granted to the petitioner is directed to remit the arrears tax due for this quarter with additional tax in three equal instalments, the first of which shall be made on or before 1st July, 2002 and the balance instalments shall be paid on or before the 1st of two which allows the petitioner to operate the vehicle without payment of tax during such time, this Court should ensure compliance of its order. Therefore, if the petitioner fails to remit any of the instalments, then the petitioner is directed to surrender the vehicle to the RTO along with the RC Book and the RTO shall release the vehicle only on part pf the petitioner to surrender the vehicle after default, the RTO report the matter to this Court for appropriate action. Original Petition is disposed of as above.