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2021 Supreme(Online)(KER) 14518

HIGH COURT OF KERALA
A.M.BADAR, J
SARATH P.S., – Appellant
Versus
THE ADDITIONAL REGISTERING AUTHORITY/TAXATION OFFICER – Respondent


Advocates:
SRI.I.DINESH MENON

JUDGMENT

Dated this the 8th day of April 2021 Heard both sides.

2. Learned counsel appearing for the petitioner submits that the vehicle bearing registration No.KL 39 Q 4027 is owned by him and it was registered on 28.02.2020. However, the RC book was not issued as the petitioner had not fulfilled the colour code of that vehicle. Learned counsel appearing for the petitioner submits that from 01.04.2020 onwards till 31.03.2021, the State Government has given exemption at different rates to the owners of the motor vehicle from payment of taxes. However, from 01.04.2021, the motor vehicle taxes is due and payable and therefore, the petitioner wants to pay the motor vehicle tax for his vehicle bearing registration No.KL 39 Q 4027 as a contract carriage vehicle. Learned counsel appearing for the petitioner submits that the respondent be directed to accept the taxes for this period without insisting for the Registration Certificate book as the same is not issued to the petitioner. The petitioner further submits that his representation at Ext.P6 in respect of other issues be directed to be decided in a time bound manner.

3. Learned Government Pleader submits that the petitioner can be direct

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