The Kerala High Court directed the respondent, the Taxation Officer to consider objection filed by the petitioner, as there was a demand of motor vehicle tax pertaining to already sold vehicle.
The petitioner in the present matter is Thankamma. The writ petition has been filed under Article 226 of the Constitution of India seeking for a direction to consider the objection submitted by the petitioner.
The petitioner, was the registered owner of a heavy goods vehicle and the petitioner had sold the said vehicle, on 01.07.2019. The vehicle was sold for the purpose of scrapping the same, but, later the petitioner was served with demand notice by the respondent, for motor vehicle tax pertaining to the vehicle for the period from 01.07.2019 to 31.12.2019.
In response to the said demand, an objection has been submitted by the petitioner pointing out that the vehicle is already sold to another person and therefore since the vehicle is not in her custody and she not liable to pay the tax.
The petitioner also placed reliance upon Circular No.31/89 dated 20.12.1989 issued by the Transport commissioner which deals with the procedure to be followed in cases were disputes arose between the persons as to the possession of the vehicle.
The Court of Justice Ziyad Rahman AA noted that “After considering all the relevant aspects, I am of the view that, since the petitioner has submitted objection as against the same has to be disposed of as expeditiously as possible.”
The Bench also directed the respondent herein to consider the objection in the light of the guidelines prescribed by the government as per the Circular and take a decision thereon in accordance with law, after issuing notice to the affected parties and that the said exercise shall be completed within a period of six weeks from the date of production of a copy of the judgment.
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