USMAN V Vs. DISTRICT COLLECTOR KOZHIKODE

JUDGEMENT

(1.) THE petitioner was the registered owner of a lorry bearing No. KL-11C-735. A notice dated 07.12.2005 was issued to the petitioner demanding a sum of Rs.26,400/- plus additional tax under the Kerala Motor Vehicles Taxation Act. THE petitioner, on receipt of demand notice, informed the 4th respondent that the vehicle is not in existence and that the same was dismantled on 30.3.2004 at the premises of M/s. Ranga Lakshmi Steels at Neikkara Street, Palakkad. THE petitioner also expressed his willingness to clear off the tax arrears due on the vehicle from 1.1.2004 to 30.3.2004 and informed that the vehicle was sold to the 5th respondent as early as on 30.12.1994. Contending that the petitioner is not supposed to satisfy any higher tax liability, he has approach this Court, filing this writ petition.

(2.) WHEN the matter came up for consideration before this Court on 19.03.2012, the following interim order was passed:

(3.) HOWEVER, considering the persuasive submission made by the learned counsel for the petitioner, this Court finds it fit and proper to permit the petitioner to clear the liability by way of reasonable instalments. Accordingly, the petitioner is permitted to clear the outstanding liability by way of 'four' equal monthly instalments, the first of it shall be effected on or before the 10th of June 2012, to be followed by similar instalments in the succeeding months till 10th of September, 2012. Coercive proceedings can be pursued, if any instalment as aforesaid is defaulted. Writ petition is disposed of.