REGIONAL TRANSPORT OFFICER PALAKKAD Vs. M SAJITH

JUDGEMENT

(1.) This appeal has been preferred by the Regional Transport Officer, Palakkad and others aggrieved by some of the directions issued by the learned single Judge.

(2.) Original Petition was preferred by the respondent herein seeking a writ of certiorari to quash Ext. P6 notice directing to pay motor vehicle tax for the period when the vehicle was in police custody for non payment of tax and also the order of the Deputy Transport Commissioner dated 22.03.2005 rejecting the appeal holding that the petitioner is liable to pay tax for the period from 1.1.2004 to 30.06.2004. Revision filed by the assessee before the Transport Commissioner was also rejected.

(3.) Petitioner is the registered owner of stage carriage KL.5/A 3131 operating on the route Palakkad Thacharpady. Tax in respect of the vehicle was paid upto 31.12.2003, Vehicle was intercepted by the Assistant Motor Vehicle Inspector, Alathur on 19.02.2004 since no proof for payment of tax for the quarter ending on 31.3.2004 was produced. Consequently vehicle was seized under Section 11 of the Kerala Motor Vehicles Taxation Act and handed over to the safe custody of S.I. of Police, Kuzhalmandam. Ext.P1 notice dated 19.8.2004 was issued to the petitioner by the Regional Transport Officer, Palakkad demanding tax upto 30.06.2004. Learned single Judge disposed of the Writ Petition directing the petitioner to pay off the arrears upto and including the quarter in which vehicle was seized at least by 31.12.2005. It was further directed if the petitioner clears the arrears of tax as ordered above, there would be a direction to the Deputy Tahsildar (R.R.), Alathur not to recover any arrears of tax for the next quarter onwards during which period the vehicle was in police custody. Regional Transport Officer was directed to make endorsement in the R.C. book granting exemption from next quarter onwards till date of release of the vehicle. State being aggrieved by the above direction has preferred this appeal.