Southern States - Kerala-Thiruvananthapuram

Lok Ayukta orders refund of extra tax

By Our Staff Reporter

THIRUVANANTHAPURAM June 17. The Upa Lok Ayukta, T. V. Ramakrishnan, has ordered the Transport Secretary, Transport Commissioner, Deputy Transport Commissioner and Regional Transport Officer, Wayanad, to refund Rs. 53, 989.50 to K. Janardanan of Vatuvanchal, which had been collected from him as vehicle tax by mistake.

Dr. Janardanan had approached the Upa Lok Ayukta as the respondents refused to refund the amount to him citing technicalities.

Dr. Janardanan's parents owned a tractor-trailor and in 1978, the RTO, Kozhikode, levied tax on the vehicle with effect from October 1, 1967. As the complainant's appeal against the same were dismissed, he paid an amount of Rs. 53,989.50 on May 6, 1986, as the outstanding tax.

After paying the amount, the complainant challenged the tax payment order at the High Court on the ground that the vehicle had been exempted from tax during the relevant period and that the levy of Rs. 53,989.50 was illegal and unjust.

Later, the RTO, Wayanad, passed orders exempting the complainant from tax payment for the period for which tax had already been collected from the complainant in 1986. Thus as per order dated July 18, 1998, it was accepted that the tax collected from the complainant was in violation of law.

The complainant then filed a petition before the RTO on August 28, 1998, requesting refund of the amount collected from him. However, the RTO turned down the order, saying that as per Rule 15 of the Motor Vehicles Taxation Act, the application for refund has to be filed within a year from the date on which the tax in question was paid.

The case reached the Upa Lok Ayukta as the complainant's request for refund was rejected by the respondents.

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