SHARANYA VIJAY Vs. STATE OF KERALA

JUDGEMENT

(1.) "When does the period for filing an application claiming refund of motor vehicle tax commence under Rule 15A(2)(i) of the Kerala Motor Vehicles Taxation Rules, 1975? " The aforesaid question requires to be answered in this writ petition, filed under Article 226 of the Constitution of India, challenging an order declining to grant refund on the ground of bar of limitation.

(2.) Petitioner is the registered owner of a motor car which was initially registered in Kerala as KL-07/CR-1564. The said vehicle was registered on 16/3/2019, and a one time tax was paid which was valid till 2033. Subsequently, pursuant to a change of residence to Tamil Nadu, a No Objection Certificate [for short, NOC] was obtained on 12/10/2020 and the vehicle was taken to Tamil Nadu and re-registered on 10/3/2021 as TN-10/BM-4299. Thereafter, on 4/3/2022, an application was filed before the second respondent seeking refund of one time tax paid in Kerala. However, by the impugned order dtd. 6/10/2022, the refund application was rejected as belated.

(3.) Petitioner was denied refund on the ground of limitation by treating the date of NOC as the date of removal of the vehicle from Kerala as per Rule 15A(2)(i) of the Kerala Motor Vehicles Taxation Rules, 1975 [for short, the Rules]. Petitioner challenges the aforesaid order and contends that exemption from the limitation period during Covid-19 Pandemic, as ordered by the Supreme Court, was available and hence her application ought to have been treated as filed within the time prescribed.