AHAMMEDKUTTY Vs. R T O KOZHIKODE

JUDGEMENT

(1.) The petitioner was the owner of a passenger bus K. L .Z. 3994 which was operating on the route Kurumboyil-Kozhikode. The vehicle met with an accident in December, 1978 consequent on which it was garaged for repairs. The vehicle was never used thereafter. Intimation was given to the Regional Transport Officer on 4-1-1979 in form-G of the Kerala Motor Vehicles Taxation Rules (the Rules), with 1-2-1979 as the probable date on which the vehicle will be put to use. This was for the purpose of getting exemption from payment of the tax due under the Kerala Motor Vehicles Taxation Act, 1976 (the Act). The petitioner subsequently gave another intimation dated 6-2-1979 in form-G by which he requested for exemption from payment of tax upto 31-3-1979 "and onward till resumption of service reported". No reply was received for either of these intimations. Later, and on 12-12-1979, the petitioner requested for permission to surrender the permit, which was granted, and the regular permit was cancelled with effect from 12-12-1979. The vehicle was also scrapped in the first quarter of 1980 as it had gone beyond repair.

(2.) The first respondent, Regional Transport Officer, called upon the petitioner, by his notice Ext. P2 dated July 2, 1981, to pay the tax due for the vehicle under the Act for the period from 1-4-1979 to 30-6-1981. There was no demand for the first quarter of 1979 for the reason that the two intimations in form-G did service to obtain exemption for that period. The petitioner objected to the demand by his letter Ext. P3 pointing out that he had submitted a "stoppage report" on 6-2-1979 showing the period for which exemption was claimed as "till resumption of service". The vehicle did not resume service thereafter and it was scrapped after surrendering the route permit. Therefore no tax was payable for the period in question.

(3.) The first respondent overruled this objection, and by his proceedings Ext. P4 dated 5-9-1981, called upon the petitioner to make payment of the tax for the period from 1-4-1979 to 31-3-1980. It was stated that the form-G intimations covered only the period upto 31-3-1679. The question of liability for tax for the period subsequent to 1-4-1980 was being examined separately in view of the petitioner's contention that the vehicle had been scrapped after surrender of the permit.