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Radhalakshmi – Appellant
Versus
District Collector – Respondent
JUDGMENT :
(P.M. MANOJ, J.)
The writ petition is preferred as being aggrieved by the issuance of Ext.P2 memo, whereby it is directed to remit Rs.22,000/- towards the tax due in respect of a vehicle bearing registration No.KL-13/N-2151 for the period between 01.10.2011 and 31.03.2014.
2. It is stated by the petitioner that he is the owner of the vehicle bearing registration No. No.KL-13/N-2151. The vehicle was seized on 27.01.2012 by the Sub Inspector of Police, Shornur, for unlawful transportation of river sand and a fine of Rs.1,20,000/- was imposed on the petitioner by the District Collector vide order dated 04.06.2013. Since the petitioner was not in a position to remit the amount, the vehicle was confiscated, and the proceedings were pending. The vehicle was under the custody of the Shornur Police Station compound since 27.01.2012. Thereby it is contended that the vehicle was not used on the road by the petitioner.
3. Even then Ext.P2 memo is issued with respect to payment of tax between 01.10.2011 to 31.03.2014. It is contended by the petitioner that the said demand raised by the 3rd respondent is arbitrary and illegal. It is further contended that Form G under Section 5 of the
Tax liability exists for the period before vehicle seizure, and exemption claims must comply with statutory procedures.
The registered owner of a vehicle is liable for tax unless ownership has been transferred, necessitating a hearing for disputes regarding tax liability.
Liability for road tax ceases when a vehicle is seized and held by the police.
The registered owner of a vehicle is liable for motor vehicle tax until possession is taken by a financier, after which the financier assumes liability for any outstanding tax.
Temporary use of a vehicle registered in another state does not incur local lifetime tax liability unless kept for over twelve months.
Compliance with statutory requirements for tax exemption negates liability for payment.
Court permits installment payment for motor vehicle tax with conditions for defaults.
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