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Judgment
10 paragraphs · 389 wordsC.S.Dias, J
The writ petition is filed to direct the respondents to permit the petitioner to pay the motor vehicle tax in respect of vehicle bearing Reg.No.KL-33-L-864, as per Ext.P4 demand notice, in equated monthly instalments.
The petitioner’s case is that, he is the owner of the above vehicle. Due to the Covid-19 pandemic and other financial difficulties, he could not ply the vehicle. Consequently, the petitioner could not pay the road tax on time. The second respondent has now issued Ext.P4 demand notice directing the petitioner to remit the road tax in respect of the above vehicle for the period from 1.1.2021 to 31.3.2023. The petitioner has submitted Ext.P5 representation before the first respondent to accept the motor vehicle tax for the period from 1.8.2023 and to exempt the other periods. But, the said representation is not acted upon. The petitioner is apprehensive that the respondents may enforce Ext.P4 demand notice. Hence, the writ petition.
Heard; Sri.Abdul Latheef T.M., the learned counsel appearing for the petitioner and the learned Senior Government Pleader appearing for the respondents.
Having considered the pleadings and materials on record and taking note of the assertions made in the writ petition and after going through Ext.P5 representation, I am of the definite view that the petitioner can be granted permission to pay off the arrears due as per Ext.P4 demand notice in six equated monthly instalments, which would do complete justice to both sides.
Resultantly, in exercise of the supervisory powers of this Court under Article 226 of the Constitution of India, I dispose of the writ petition in the following manner:
(i) The respondents are directed to defer further proceedings pursuant to Ext.P4 notice to enable the petitioner to pay the arrears as per Ext.P4 demand notice in equated monthly instalments.
(ii) The petitioner is permitted to pay off the arrears due as per Ext.P4 demand notice in six equated monthly instalments commencing from 1.9.2023.
(iii) . Needless to mention, if the petitioner commits any default in payment of one of the instalments as ordered above, he will lose the benefit of this judgment and the respondents would be at liberty to proceed against the petitioner in accordance with law.
(iv) It is made clear that, no further application for modification/extension of time shall be entertained by this Court.