Prabhul.O vs The Regional Transport Officer ...
2021 Latest Caselaw 5383 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT

                THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 15TH DAY OF FEBRUARY 2021 / 26TH MAGHA,1942

                      WP(C).No.2789 OF 2021(W)


PETITIONER:

              PRABHUL.O
              AGED 42 YEARS
              S/O. PRABHAKARAN, SREEPADAM HOUSE, MOOKKUTHALA
              NANNAMUCK, MALAPPURAM DISTRICT (REGISTERED OWNER OF
              STAGE CARRIAGE KL-54-J-4599).

              BY ADV. SRI.SAJU J.VALLYARA

RESPONDENT:

              THE REGIONAL TRANSPORT OFFICER (TAXATION OFFICER)
              MALAPPURAM, CIVIL STATION, MALAPPURAM P.O. UP HILL,
              676 505, MALAPPURAM DISTRICT.



              GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.2789 OF 2021(W)

                                    2

                             JUDGMENT

Dated this the 15th day of February 2021

Heard both sides.

2. The petitioner is the registered owner of the Stage Carriage

having registration No. KL-54-J-4599. The petitioner was paying the

tax based on floor area of that vehicle. Subsequently, the tax has been

re-fixed on the basis of seating capacity as per judgment of this Court.

Grievance of the petitioner is that, his representation for refund of the

excess tax collected from him is still pending with the respondent. The

learned counsel for the petitioner submits that the representation be

directed in a time bound manner.

3. The learned Government Pleader opposed the petition.

Having considered the submissions advanced at the bar, the petition is

disposed of with the following directions.

The respondent to decide the representation at Ext.P2 filed by

the petitioner for refund/adjusting the excess amount of tax within a

period of six weeks from the date of communication of this judgment,

keeping in mind, the law laid down by this Court in the matter.

Sd/-

                                              A.M.BADAR
Nsd                                              JUDGE
//true copy//
PA to Judge
 WP(C).No.2789 OF 2021(W)




                           APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1           PHOTOCOPY OF THE REGISTRATION CERTIFICATE

IN RESPECT OF STAGE CARRIAGE BEARING REGN. NO. KL-54-J-4599.

EXHIBIT P2 PHOTOCOPY OF THE REQUEST DATED 28.01.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT.

EXHIBIT P3 PHOTOCOPY OF THE JUDGMENT IN WPC NO.

27349/2020 DATED 08.12.2020.