P A JOSE Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) THROUGH Ext. P2 order, petitioner was directed to remit enhanced rate of tax calculated (in accordance with the 'wheel base') with respect to his stage carriage bearing registration no. KL-7/r 385. According to the petitioner he need only to pay the motor vehicle tax calculated on the basis of the seating capacity. Against Ext. P2 order, the petitioner had already preferred Ext. P3 appeal and Ext. P4 stay petition before the 2nd respondent. The complaint of the petitioner is that motor vehicle tax due for the current quarter, with respect to the vehicle, is not received by the respondent alleging that there is arrears of tax.

(2.) HEARD learned Government Pleader appearing for respondents. The dispute regarding liability to pay tax demanded under Ext. P2 is now pending adjudication in appeal before the 2nd respondent. With respect to payment of tax due for the current quarter, the refusal to accept is not justified. It is for the 2nd respondent to take a final decision on the matter by disposing ext. P3 appeal.

(3.) UNDER the above circumstances, the 2nd respondent is directed to consider and dispose of Ext. P3 appeal after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. In the meanwhile, the 1st respondent is directed to receive motor vehicle tax due on the petitioner's vehicle bearing registration No. KL-7/r 385, for the current quarter, on condition of the petitioner executing an undertaking before the 1st respondent to the effect that he will not in any manner transfer ownership or possession of the vehicle in question, till a final decision is taken on Ext. P3 appeal by the 2nd respondent. The writ petition is disposed of accordingly.