JUDGMENT

The petitioner is a registered owner of a goods vehicle bearing registration No.KL 43 M 3061. According to the petitioner, due to severe financial hardship, the vehicle is remaining unused from May 2024 onwards. Later, as the petitioner left the State in search of employment, he entrusted the vehicle with his father, to submit Form G seeking exemption. According to the petitioner, the said Form G was omitted to be submitted by the father of the petitioner and thus no exemption could be claimed. Now Ext.P1 notice is issued to the petitioner, requiring the petitioner to pay the arrears of motor vehicle tax payable by the petitioner from 01.01.2024. Being aggrieved by the same, the petitioner submitted Ext.P2 representation before the 3^rd respondent, seeking waiver of interest and penal charges. The relief sought by the petitioner is to direct the said respondent to consider the said representation.

2. After hearing the learned counsel for the petitioner and the learned Government Pleader, I am of the view that, the relief sought by the petition