Proper notification of vehicle sale is necessary to absolve tax liability.

JUDGMENT

This writ petition is submitted by the petitioner challenging Exts.P1 to P4 demand notices, requiring the petitioner to pay motor vehicle tax in respect of the vehicles bearing registration Nos.KL-41 C 7628 and KL-07 BG 8690. Challenge is raised mainly on the ground that the vehicle referred to above are already sold by the petitioner to 3^rd and 4^th respondents. Therefore, according to the petitioner, he is not liable to pay the amount.

However, as far as the said question is concerned the same is already decided against the petitioner by this Court in Vibhuraj v. E.M.Joseph and Ors. [2007 KHC 520], wherein it was held that, unless the transaction of the vehicle is properly communicated to the authority concerned by following the procedure contemplated in this regard, the petitioner cannot be exonerated from the liability. Therefore, the challenge raised by the petitioner as such cannot be entertained. However, the learned Government Pleader upon instruction submitted that even though recovery proceedings based on the impugned orders were continued during the pendency of this writ petition, as the petitioner failed to comply with the condition imposed by this Court while granting the stay on 20.03.2015, recovery could be effected as it was found that the petitioner does not have means.

In such circumstances, this writ petition is disposed of with the above observation and leaving liberty to the respondents to initiate appropriate proceedings against the petitioner or respondents 3 and 4 after issuing notice to them.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE