IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
WP(C) NO. 17177 OF 2022
PETITIONER:
RAJI P.,
W/O. NARAYANAN,
KAKKADI, ERANKOPOYIL PALLIVAYAN, PANNIYOOR KANNUR 670
142, (OWNER OF VEHICLE KL-59 N 4005).
BY ADV I.DINESH MENON
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY SECRETARY,
LAW (LEGISLATION A)DEPARTMENT, GOVERNMENT
SECRETARIAT, THIRUVANANTHAPURAM 695 001.
2 THE REGISTERING AUTHORITY/
REGIONAL TRANSPORT OFFICER, KANNUR, CIVIL STATION
P.O., KANNUR 670 001.
SR.GP THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17177 OF 2022
2
BECHU KURIAN THOMAS, J
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W.P.(C) No.17177 of 2022
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Dated this the 27 th day of May, 2022
JUDGMENT
Petitioner seeks for a direction to the 2 nd respondent to assess the tax of petitioner's vehicle based on seating capacity instead of floor area.
2. Petitioner is the owner of a passenger motor vehicle bearing registration No.KL-59/N-4005, which was registered on 01.08.2016 before the 2nd respondent registering authority. According to the petitioner, the issue involved in the case is covered by the judgment of this Court in W.A.No.220/2018, which clarifies that vehicles registered prior to 01.10.2017 will be liable to discharge the motor vehicle tax on the basis of seating capacity and not on the basis of floor area.
3. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for respondents.
4. Admittedly, petitioner's vehicle was registered prior to 01.10.2017. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and finding that the WP(C) NO. 17177 OF 2022 3 petitioner's case is covered by the judgment in W.A.No.220/2018 of a Division Bench of this Court, I direct the 2 nd respondent to assess the tax in respect of the petitioner's stage carriage vehicle bearing registration No.KL-59/N-4005, based on the seating capacity as per the schedule to the Kerala Motor Vehicle Taxation Act and not based on the floor area. The respondents shall do the needful in completing the assessment within a period of four weeks from the date of receipt of a copy of this judgment.
5. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action.
The writ petition is disposed of.
Sd/-
BECHU KURIAN THOMAS JUDGE AMV/28/05//2022 WP(C) NO. 17177 OF 2022 4 APPENDIX OF WP(C) 17177/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION DETAILS OF VEHICLE KL-59 N 4005.
Exhibit P2 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER FOR CHARGE OF ENDORSEMENT BASED ON SEATING CAPACITY AS THE VEHICLE WAS REGISTERED ON 01.08.2016.
Exhibit P3 TRUE COPY OF THE JUDGEMENT IN WPC NO.
7631/2022 DATED 8.3.2022.
RESPONDENT EXHIBITS: NIL TRUE COPY P.A TO JUDGE