In the absence of a statutory settlement scheme, a taxpayer has no inherent right to claim a waiver of motor vehicle tax, interest, or penal charges under the Kerala Motor Vehicles Taxation Act.

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 petitioner as such cannot be granted, as Ext.P2 is not a statutory representation, and the relief sought therein, which is waiver of penal interest and other charges, is not something that is contemplated under the provisions of the Kerala Motor Vehicles Taxation Act. Since the petitioner does not have any statutory right to get such waiver, in the absence of any settlement scheme, he cannot claim for such exemption as of right. However, taking note of the averments contained in the writ petition, I am of the view that, the petitioner can be granted an instalment facility to clear the arrears.

Accordingly, this writ petition is disposed of, directing the respondents to permit the petitioner to pay off the entire liability towards the motor vehicle tax in respect of vehicle bearing registration No. No.KL 43 M 3061, in ten equal monthly instalments along with interest and other charges. The first instalment would become due on 20^th day of June 2026 and the remaining instalments will fall due on 20^th day of succeeding months. In case of default in making any of the said instalments, this facility shall stand cancelled and in such an event, it shall be open to the respondents to initiate appropriate recovery proceedings for realising the amounts in lump sum.