IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
MONDAY, THE 04TH DAY OF JANUARY 2021 / 14TH POUSHA, 1942
WP(C).No.29002 OF 2020(A)
PETITIONER:
M.A.TITTO
AGED 52 YEARS
S/O. M.P. ANTONY, MOYALAN HOUSE, CHENGALLUR (PO),
MUKUNDAPURAM TALUK, THRISSUR DISTRICT-680 312.
BY ADVS.
SRI.PHIJO PRADEESH PHILIP
SRI.P.V.ANOOP
SRI.M.P.PRIYESHKUMAR
SRI.K.V.SREERAJ
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN-695 001.
2 THE TRANSPORT COMMISSIONER,
MOTOR VEHICLES DEPARTMENT, TRANS TOWER,
VAZHUTHACAUD (PO), THIRUVANANTHAPURAM, PIN-695 014.
3 THE REGIONAL TRANSPORT OFFICER
OFFICE OF THE REGIONAL TRANSPORT OFFICER,
THRISSUR DISTRICT, PIN-680 003.
4 THE JOINT REGIONAL TRANSPORT OFFICER
SUB REGIONAL TRANSPORT OFFICER, IRINJALAKUDA,
THRISSUR DISTRICT, PIN-680 125.
SMT.THUSHARA JAMES - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.29002 OF 2020 2
JUDGMENT
The petitioner has approached this Court asserting that he is the owner of a stage carriage, bearing Registration No.KL-12-C- 2827, which is registered with the competent respondent on 17/11/2005. He asserts that when he remitted the tax applicable, based on the seating capacity, the Department insisted that it should be on the floor area and that this was demanded on the basis of the amendment effected through the Kerala Finance Bill, 2016.
2. The petitioner asserts that the seating capacity of the vehicle is 28 and that, therefore, he is entitled to the benefits of the declaration of law as made by this Court in Exts.P3 to P5 judgments. He, therefore, prays that the respondents be directed to receive the applicable tax on his vehicle as per the unamended provisions of law.
WP(C).No.29002 OF 2020 3
3. In response to the afore submissions made on behalf of the petitioner by Shri.Sreeraj K.V., the learned Government Pleader, Smt.Thushara James, admitted that Exts.P3 to P5 are applicable to the facts of this case and therefore, that the respondents are agreeable to accept the tax on the petitioner's vehicle, provided all other applicable criterion are attracted. She, therefore, prayed that this writ petition be ordered on such terms.
In the afore circumstances, I order this writ petition and direct the 4th respondent - Joint Regional Transport Officer to accept the tax applicable to the petitioner's vehicle based on Exts.P3 to P5 judgments of this Court, if it is otherwise in order and if there are no other legal impediments standing in the way.
To facilitate the above, the petitioner is directed to approach the 4th respondent WP(C).No.29002 OF 2020 4 with the applicable tax within a period of one week from the date of receipt of a copy of this judgment; in which event, the said Authority will act in terms of the afore directions without fail.
Sd/-
DEVAN RAMACHANDRAN JUDGE MC/4.1.2021 WP(C).No.29002 OF 2020 5 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE OF STAGE CARRIAGE NO.KL-12-C-2827. EXHIBIT P2 TRUE COPY OF THE STAGE CARRIAGE PERMIT OF THE VEHICLE BEARING REG.NO.KL-12-C-2827 DATED 16.1.2020.
EXHIBIT P3 TRUE COPY OF THE JUDGMENT DATED 12.7.2018 IN W.A.220 OF 2018 PASSED BY THIS HON'BLE COURT.
EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 9.3.2020 PASSED BY THIS HON'BLE COURT IN WP(C) NO.7029/2020.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 6.7.2020 PASSED BY THIS HON'BLE COURT IN WPC NO.13130/2020.
RESPONDENT'S/S EXHIBITS:
NIL
MC
(TRUE COPY) PA TO JUDGE