JUDGMENT

The petitioner is the owner of a heavy goods vehicle bearing registration no. KL-42-P-5853. According to the petitioner, the said vehicle met with an accident on 03.07.2021 and thereafter, the same was entrusted to the 6^th respondent for repairing the same. The said vehicle is even now lying with the 6^th respondent and it is not made roadworthy so far. However, despite the fact that, the vehicle is not fit for using on the road, a demand has been made for motor vehicle tax, in respect of the said vehicle and as part of the same, Ext.P6 revenue recovery notice has been issued demanding an amount of Rs.2,21,359/-. The specific contention raised by the learned Counsel for the petitioner is that, as the vehicle is not roadworthy, the demand of motor vehicle tax is not justifiable.

2. I have heard the learned Counsel for the petitioner and the learned Government Pleader for he respondents.

3. As far as the challenge raised by the petitioner is concerned, I am of the view that, the same