Citation : 2021 Latest Caselaw 100 Ker
Judgement Date : 4 January, 2021
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.
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
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
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
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