Matha Amrithananda Mayi Math vs Regional Transport Officer
2021 Latest Caselaw 22848 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 23RD DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA,
                               1943
                   WP(C) NO. 20553 OF 2021
PETITIONERS:

    1      MATHA AMRITHANANDA MAYI MATH
           AMRITAPURI, (VIA KARUNAGAPPALLY, KOLLAM
           DISTRICT-690525 ,REPRESENTED BY ITS AUTHORISED
           SIGNATORY GOPALAKRISHNAN.

    2      AMRITA VIDYALAYAM,
           UNIT OF MATHA AMRITHANANDA MAYI MATH, VADAKKE
           KUNNUMPURAM, EDAPPALLY NORTH.P.O,
           ERNAKULAM-682024, REPRESENTED BY ITS AUTHORISED
           SIGNARTORY GOPALAKRISHNAN.

           BY ADVS.
           G.HARIHARAN
           PRAVEEN.H.
           K.S.SMITHA
           V.R.SANJEEV KUMAR


RESPONDENTS:

    1      REGIONAL TRANSPORT OFFICER
           REGIONAL TRANSPORT OFFICE, CIVIL STATION,
           ERNAKULAM AT KAKKANAD-682030.

    2      JOINT REGIONAL TRANSPORT OFFICER,
           SUB REGIONAL TRANSPORT OFFICE, KARUNAGAPPALLY,
           KOLLAM DISTRICT-680525.

    3      THE REGIONAL PROVIDENT FUND COMMISSIONER
           OFFICE OF THE EMPLOYEES PROVIDENT FUND
           ORGANIZATION,
           KALOOR, KOCHI-682017.

    4      ACCOUNTS OFFICER,
           OFFICE OF THE EMPLOYEES PROVIDENT FUND
           ORGANIZATION,
           SUB REGIONAL OFFICE, PONNAMMA CHAMBER -I,
           PARAMESWAR NAGAR, OPP.ARCHANA-ARADHANA THEATRE,
           KOLLAM -691001.
 WP(C) NO. 20553 OF 2021
                                  2

     5     DISTRICT EXECUTIVE OFFICER,
           KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, SRM
           ROAD, ERNAKULAM NORTH,
           PIN-682018.

     6     DISTRICT EXECUTIVE OFFICER,
           KERALA MOTOR TRANSPORT WORKERS WELFARE FUND,
           KOLLAM-691001.

     7     NATIONAL INFORMATICS CENTRE,
           CIVIL STATION, THRIKKAKARA, KAKKANAD, KERALA,
           REPRESENTED BY ITS AUTHORIZED OFFICE, PIN-682030.

     8     UNION OF INDIA,
           REPRESENTED BY THE PRINCIPAL SECRETARY TO
           GOVERNMENT, MINISTRY OF ROAD TRANSPORT AND
           HIGHWAYS, TRANSPORT BHAVAN, 1,SANSAD MARG, NEW
           DELHI-110001.

           BY ADVS.
           THOMAS MATHEW NELLIMOOTTIL
           PRATHEESH.P



          ADV.S.MANU-ASG




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.11.2021,   THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 20553 OF 2021
                                   3


                      BECHU KURIAN THOMAS, J
                  ------------------------
                    W.P.(C)No. 20553 of 2021
                  --------------------------
             Dated this the 23rd day of November, 2021
                              JUDGMENT

The writ petition was filed seeking directions to

respondents 1 and 2 to accept the motor vehicle tax for the

vehicles mentioned in Ext.P3 and Ext.P4, having regard to the

provisions of Kerala Motor Transport Workers Welfare Fund Act

(welfare fund), on proof of payment of contribution to the

employees of the Employees Provident Fund Organization (EPFO).

2. During the course of consideration of this writ

petition, it has transpired,from the submissions made across the

Bar by the learned Counsel for the fifth respondent as well as the

EPFO, that, petitioner's establishment and the drivers of the

petitioners' vehicles are covered by the EPF scheme. Since the

drivers of petitioner's vehicles are covered by the aforesaid

scheme, there is no necessity for contributing to the welfare fund.

If the drivers are covered otherwise under the EPF necessarily,

respondents 1 and 2 are bound to accept the motor vehicles tax

for the relevant period.

WP(C) NO. 20553 OF 2021

3. I have heard the arguments of Sri.G.Hariharan,

the learned counsel for the petitioner, Dr. Thushara James, the

learned Senior Government Pleader, Sri.P.Pradeesh and

Sri.Thomas Mathew Nellimoottil, the learned counsel for

respondents.

4. On a consideration of the aforesaid factors, there

will be a direction to respondents 1 and 2 to accept the motor

vehicles tax for the vehicles mentioned in Ext.P10 list, a copy of

which shall be made available while offering the payment of tax.

The respondents 1 and 2 are directed to accept the same, if it

otherwise in accordance with law.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/18.11.2021 WP(C) NO. 20553 OF 2021

APPENDIX OF WP(C) 20553/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE AUTHORIZATION DATED 28.06.2021 ISSUED BY THE ADMINISTRATOR VEHICLE DEPARTMENT OF THE 1ST PETITIONER.

Exhibit P2 TRUE COPY OF THE INTIMATION DATED 27.01.2021 ISSUED BY THE 4TH RESPONDENT

Exhibit P3 TRUE COPY OF THE LIST OF VEHICLES OWNED AUTHORIZED BY THE 1ST PETITIONER

Exhibit P4 TRUE COPY OF THE LIST OF VEHICLES OPERATED ON BEHALF OF THE 2ND PETITIONER

Exhibit P5 TRUE COPY OF THE DETAILS OF THE PERSONS ENGAGED BY THE PETITIONERS IN CONNECTION WITH THE OPERATION OF MOTOR VEHICLES UNDER THE 1ST AND 2ND PETITIONERS.

Exhibit P6 TRUE COPY OF THE ELECTRONIC CHALLAN CUM RETURN (ECR) EVIDENCING PAYMENT OF CONTRIBUTION TOWARDS EPF BY THE PETITIONER IN RESPECT OF THEIR DRIVERS UPTO THE MONTH SEPTEMBER,2021 WITH ESTABLISHMENT CODE NO.KR/KLM/16536.

Exhibit P7 TRUE COPY OF THE REGISTRATION CERTIFICATE STATUS (VAHAN)OF BIS NO.KL- 07-BY-7819.

Exhibit P8 TRUE COPY OF THE CERTIFICATE ISSUED ON BEHALF OF THE 3RD AND 4TH RESPONDENTS FROM THE KOLLAM REGIONAL OFFICE ON 13.10.2021.

Exhibit P9 TRUE COPY OF THE CERTIFICATE ISSUED ON BEHALF OF THE 3RD AND 4TH RESPONDENTS FROM THE KOLLAM REGIONAL OFFICE ON 18.10.2021.

WP(C) NO. 20553 OF 2021

Exhibit P10 TRUE COPY OF THE LIST OF EMPLOYEES WHO ARE AVAILING THE BENEFIT OF EPF

Exhibit P11 TRUE COPY OF THE RECEIPT DATED 22/3/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 CA -4910

Exhibit P12 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 BQ -1827

Exhibit P13 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 BE-7270

Exhibit P14 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 BP-6608

Exhibit P15 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 BP-7811

Exhibit P16 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 9673

Exhibit P17 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 CE-8215

Exhibit P18 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 CE-9801

Exhibit P19 TRUE COPY OF THE RECEIPT DATED WP(C) NO. 20553 OF 2021

31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 CF- 1375

Exhibit P20 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 CH-4457

Exhibit P21 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 BQ-1728

Exhibit P22 TRUE COPY OF THE RECEIPT DATED 31/12/2020 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 -BP-7842

Exhibit P23 TRUE COPY OF THE RECEIPT DATED 22/03/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-07 CA-4910

Exhibit P24 TRUE COPY OF THE RECEIPT DATED 28/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-02V-0580

Exhibit P25 TRUE COPY OF THE RECEIPT DATED 28/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-02-U-7788

Exhibit P26 TRUE COPY OF THE RECEIPT DATED 28/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-023N-6648

Exhibit P27 TRUE COPY OF THE RECEIPT DATED 21/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-23S-4918 WP(C) NO. 20553 OF 2021

Exhibit P28 TRUE COPY OF THE RECEIPT DATED 21/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-23 S-4942

Exhibit P29 TRUE COPY OF THE RECEIPT DATED 21/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-23 S-4954

Exhibit P30 TRUE COPY OF THE RECEIPT DATED 21/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-23 S-4987

Exhibit P31 TRUE COPY OF THE RECEIPT DATED 29/06/2021 ISSUED BY THE 1ST RESPONDENT FOR ACCEPTING THE PRESCRIBED FEE FOR G FORM OF VEHICLE NO.KL-23F-0549