ALBIN DISOUZA Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) The petitioner is the owner of a vehicle bearing registration No. KL 13/F 4797. It is the case of the petitioner that on 30.11.2002, the officials of the Forest Range Office, Kannavam Range, seized the vehicle belonging to the petitioner on the allegation that the vehicle was used for commission of an offence under the Forest Act. It is contended that on account of the seizure of the vehicle, the vehicle could not be used thereafter.

(2.) The grievance in the writ petition is with regard to the refusal of the respondents to grant the petitioner an exemption from payment of tax in respect of the vehicle bearing registration NO. KL 13/F 4797 for the period from 30.11.2002 to 06.02.2007. It is the case of the petitioner that he had purchased the vehicle in 2002 and on 30.11.2002, the vehicle was seized by the Forest officials as noted above. Thereafter, the vehicle continued to be in the custody of the Forest Officials till 06.02.2007. When the petitioner approached the authorities under the Kerala Motor Vehicle Taxation Act for payment of tax in the year 2007, the said authorities refused to accept the tax in respect of the vehicle on the ground that the arrears of tax in respect of the vehicle had not been paid by the petitioner till that date. It was under these circumstances, and aggrieved by the insistence by the authorities under the Kerala Motor Vehicle Taxation Act to pay the tax amounts for a period when the vehicle was in the custody of the Forest Officials, that the petitioner approached this Court.

(3.) I have heard Sri. Sunil Jacob Jose, the learned counsel appearing for the petitioner and also the learned Government Pleader appearing on behalf of the respondents.