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P. M. MANOJ
Prakashan. P. V. – Appellant
Versus
Joint Regional Transport Officer Thaliparamba – Respondent
JUDGMENT :
P.M.Manoj, J.
The writ petition is preferred being aggrieved by the issuance of Ext.P6 notice for the initiation of Revenue Recovery proceedings against the petitioner. Such challenge is on the premise that, during the alleged period of tax arrears, the petitioner was not in custody of the vehicle in question.
2. It is stated, the petitioner is the owner of a Mini lorry bearing registration No. KL-13/B-124. He transferred the vehicle to one Muhamad Rafi for a consideration of Rs.1,20,000/-. On payment of the balance consideration on 01.12.2011, the entire documents with the vehicle were handed over to the said Muhamad Rafi. Thereafter, only on receiving notice from the Sub Inspector of Police, Payyannur, the petitioner came to know that the lorry was seized on 18.03.2012 while it was involved in the sand mining activity. In the notice, the petitioner was directed to produce the R.C book of the vehicle. Thereafter, a further notice was also issued by the Sub Divisional Magistrate. The petitioner appeared before the Sub Divisional Magistrate and filed a statement contending that he had already transferred the vehicle and hence, he may be exempted from further proceedings. Eve
The registered owner of a vehicle is liable for tax unless ownership has been transferred, necessitating a hearing for disputes regarding tax liability.
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 motor vehicle tax until possession is taken by a financier, after which the financier assumes liability for any outstanding tax.
The registered owner retains tax liability despite the transfer of vehicle possession unless ownership changes are duly registered.
Tax liability for vehicle ownership lapses upon surrendering possession to a financier.
Section 12 of the Act, 1958 provides that any tax due and not paid as provided, be recoverable as an arrears of land revenue. Section 12 A of the said Act, puts restriction of use of motor vehicle to....
The registered owner’s tax liability ceases upon possession of the vehicle by the financier, who assumes liability thereafter.
The registered vehicle owner's liability for motor vehicle tax ceases upon possession of the vehicle by the financier.
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