R.Sathesh vs Secretary To Government Transport Department, Government Secretariat, Thiruvanthapuram District., Pin 695001

Dinesh Kumar Singh, J

The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner seeking the following prayers:

“i) Issue a writ of certiorari calling for the records leading to the case and quash all further proceedings pursuant to Exhibit P2 revenue recovery notice:

ii) Issue a writ of mandamus or any other appropriate writ direction or order directing the 1st respondent to grant exemption from the motor vehicle tax during the period from 01.07.2021 onwards as demanded in respect of Contract carriage of the petitioner's KL- 38/5544 in the interest of justice;

iii) Issue a writ of mandamus or any other appropriate writ direction or order directing the 2nd respondent to grant 10 (Ten) installments for the demand of Motor Vehicle tax for the period from 01.07.2021in respect of Contract carriage of the petitioner's KL-38/5544 in the interest of justice;

iv) to issue any other appropriate writ, direction or order which this Hon'ble Court deem fit in the circumstances of the case.”

After some arguments, the learned Counsel for the petitioner submits that the petitioner is willing to deposit the amount of tax, which is the subject matter of the Revenue Recovery proceedings, in instalments. Therefore, this Court may permit the petitioner to deposit the tax and interest, if any, in instalments.

Considering the said prayer, the petitioner is permitted to deposit tax and interest, if any, on his motor vehicle bearing registration no. KL-38-5544 in four quarterly instalments. The first instalment is to be paid on or before 15.12.2023, and the remaining three instalments are to be paid in the interval of every three months. In case the petitioner fails to make the deposit of the first instalment or any subsequent instalments as directed, the authority will proceed to realise the arrear of tax under the Revenue Recovery Act.

With the aforesaid liberty and direction, the present writ petition stands finally disposed of.