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2026 Supreme(Online)(Ker) 23333

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
AKHIL C.S. – Appellant
Versus
STATE OF KERALA – Respondent


Advocates:
For the Appellants/Petitioners: SRI.R.KRISHNA RAJ, SRI.R.PRATHEESH, SMT.E.S.SONI, SMT.SREERAJA V., SMT.LAXMI PRIYAA N.P.
For the Respondents: SRI.V.V.SURESH, SMT.RESHMITHA R CHANDRAN, SR.G.P.

Table of Content
1. challenge against revenue recovery notice (Para 1 , 2)
2. court's observations on tax dues and transfer (Para 3 , 4)
3. petitioner's liability as vehicle owner (Para 5)
4. structured payment plan and court orders (Para 6)

JUDGMENT

The petitioner has approached this Court, being aggrieved by Ext.P9 revenue recovery notice requiring the petitioner to pay the motor vehicle tax arrears in respect of the vehicle bearing Registration No.KL-67A/2157. The said vehicle is a bus, which stood in the name of the petitioner, but the petitioner had transferred the vehicle to the 7th respondent on 26.08.2019. According to the petitioner, after execution of Ext.P1 agreement, the petitioner was under the bonafide belief that, the registration of vehicle is transferred in the name of the 7th respondent. However, on 22.11.2022, the petitioner was served with a demand notice for an amount of Rs.76,500/- towards the arrears of the motor vehicle tax in respect of the said vehicle from

01.07.2021 to 31.03.2022.

2. According to the petitioner, upon approaching the 7th respondent, he assured that the amount will be paid. However, later, the petitioner was served with Ext.P3 demand notice dated

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