Muraleedharan K.S vs The State Of Kerala
2021 Latest Caselaw 7813 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942

                       WP(C).No.5104 OF 2021(K)


PETITIONER:

               MURALEEDHARAN K.S.
               AGED 51 YEARS
               S/O. SANKARAN NAIR, KULANGARATH HOUSE, P.O, KELAKAM,
               THALASSERY, KANNUR - 670674, (OWNER OF VEHICLE KL-59
               P 438)

               BY ADV. SRI.I.DINESH MENON

RESPONDENTS:

      1        THE STATE OF KERALA
               REPRESENTED BY SECRETARY, LAW (LEGISLATION-A)
               DEPARTMENT, GOVERNMENT SECRETARIAT,
               THIRUVANANTHAPURAM - 695001.

      2        THE REGISTERING AUTHORITY/REGIONAL TRANSPORT OFFICER
               CIVIL STATION P.O, KANNUR - 670001.


OTHER PRESENT:

               SC- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5104 OF 2021(K)

                                   2

                             JUDGMENT

Dated this the 5th day of March 2021

The petitioner, who is owner of a passenger motor vehicle

bearing registration number KL-59-P-438, states that the vehicle was

registered on 25.11.2016 before the 2nd respondent registering

authority. In the writ petition, it is his case that on the aspect of

collection of motor vehicle tax in respect of the vehicle, the issue 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 floor area.

2. I have heard the learned counsel appearing for the

petitioner and also the learned Government Pleader appearing for the

respondents.

On a consideration of the facts and circumstances of the case as

also the submissions made across the Bar, and finding that the

petitioner's case is covered by the judgment in W.A No. 220/2018 of a

division bench of this Court, I direct the 2nd respondent to assess the

tax in respect of the petitioner's stage carriage vehicle bearing

registration number KL-59-P-438, based on the seating capacity as per

the schedule to the Kerala Motor Vehicle Taxation Act and not based WP(C).No.5104 OF 2021(K)

on the floor area. The respondent 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. The petitioner shall produce a copy of the

writ petition together with a copy of this judgment, before the 2nd

respondent, for further action.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.5104 OF 2021(K)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE RC BOOK OF VEHICLE KL-59 P

EXHIBIT P2 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER FOR CHANGE OF ENDORSEMENT BASED ON SEATING CAPACITY AS THE VEHICLE WAS REGISTERED ON 25.11.2016 DATED 22.2.2021.

EXHIBIT P3 TRUE COPY OF JUDGMENT IN WP(C) NO.25626/2020 DATED 01.12.2020.