VALSAMMA THAMPI Vs. JOINT REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) PETITIONER is the registered owner of vehicles bearing registration Nos.KL-43 B 4060, KL-43 B 4070 and KL-43 B 4080. The vehicles were purchased availing of financial assistance from the second respondent. According to the petitioner, there were disputes between herself and the second respondent and in pursuance to Annexure-R1 order passed by the High Court of Calcutta in a Writ petition filed by the second respondent, Receiver appointed by the Court took over the possession of the vehicles from the petitioner on 10.5.2011. Finally vehicles were released to the petitioner only on 1.7.2012.

(2.) NOW the liability for motor vehicles tax during the aforesaid period is sought to be fastened on the petitioner. The contention of the petitioner is that under Section 3(3) of the Kerala Motor Vehicles Taxation Act (in short 'the Act'), person in possession of the vehicle is also made liable for tax and that in view of Circular No.31/89 issued by the Transport Commissioner, the authorities are required to recover the tax from the person in possession by adjudicating the liability. Therefore, the petitioner contends that she should not be made liable for the tax for the period when the vehicles were in possession of the second respondent. She has already moved the first respondent by filing Ext.P10. But however, the first respondent has not taken any action thereon. It is in these circumstances the writ petition has been filed.

(3.) CIRCULAR No.31/89 provides that in cases where a dispute of this nature is raised, the authority has to adjudicate the matter with notice to both parties. Therefore, petitioner is justified in contending that the first respondent ought to have taken up the matter for adjudication, and adjudicate the liability, for the period during which the vehicle was in the possession of the second respondent.