Demand of tax on Motor Vehicle already Sold: Consider Objection – HC directs

Thankamma Vs Taxation Officer (Kerala High Court) The petitioner, was the registered owner of a heavy goods vehicle bearing Registration No.KL-19-7599. The petitioner had sold the said vehicle, on 01.07.2019, to one Mr. Noushad K.H. The vehicle was sold for the purpose of scrapping the same, but, later the petitioner was served with Ext.P1 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, Ext.P2 objection has been submitted by the petitioner pointing out that the vehicle is already sold...