RASHEED P A Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) THE appellant, a registered owner of a contract carriage, faced revenue recovery proceedings on account of non-payment of tax due under the provisions of the Kerala Motor Vehicle Taxation Act, 1976, and the Rules. He then took the stand that he had filed G-forms for three different quarters, and accordingly, he filed an appeal before the jurisdictional Deputy Transport Commissioner. That authority called for and perused the records. It also heard the versions of the appellant and the department. It, categorically, found on the basis of the records, that G-forms for those periods were not in the file. This was expressly stated in the order issued by the appellate authority on 09.11.2006. wherein it was also noted that the application for tax exemption from 01.04.2005 to 31.06.2006 is still pending with the joint RTO, Irinjalakkuda.

(2.) THE Deputy Transport Commissioner 's order was carried in revision, pointedly, pleading that acknowledgement were issued for filing of G-forms. This we see in paragraph No.6 and ground No.E of the revision memorandum dated 19.01.2007 filed by the appellant before the Transport Commissioner. Strangely, the appellant did not produce the original acknowledgements or authenticated copies thereof even before that revisional authority, in spite of the fact that the sole issue generated for consideration was as to whether he had filed the G-forms and whether the authority concerned had acknowledged receipt of the G-forms. The revisional authority dismissed the revision on 06.08.2007.

(3.) THE fact of the matter remains that even before the revisional authority, the appellant did not care to show any legal evidence regarding the filing of the G-forms. Section 5 of the KMVT Act and Rule 10 of the Rules provide for G-form. The statutory form itself prescribes for an acknowledgment. Therefore, it is sine quo non that a person, who wants to assert that G-form was filed, has necessarily to have the acknowledgment to evidence, in case of any dispute, as to the filing of the G-form.