Niketh Narayanan vs The Regional Transport Officer
2021 Latest Caselaw 21460 Ker

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

         FRIDAY, THE 29TH DAY OF OCTOBER 2021 / 7TH KARTHIKA, 1943

                            WP(C) NO. 23584 OF 2021

PETITIONER:

              NIKETH NARAYANAN
              AGED 42 YEARS
              S/O.P.C.NARAYANAN,
              SRIRAM NIVAS, KADAMBUR,
              ETAKKAD,
              KANNUR.
              BY ADV O.D.SIVADAS


RESPONDENT:

              THE REGIONAL TRANSPORT OFFICER
              (REGISTERING AUTHORITY),
              OFFICE OF THE REGIONAL TRANSPORT OFFICE,
              CIVIL STATION,
              KANNUR,
              PIN - 670 002.
              DR.THUSHARA JAMES, SR.GP

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.10.2021, THE

COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 23584 OF 2021
                                               2



                     BECHU KURIAN THOMAS, J
                   ===========================
                       W.P.(C) No.23584 of 2021
                    ---------------------------------------
               Dated this the 29 th day of October, 2021

                                     JUDGMENT

The petitioner is the registered owner of a stage

carriage bearing No.KL-13/AH-2232. It was purchased

and registered under the Motor Vehicles Act, on

05.09.2016 which is admittedly prior to 01.10.2017.

2. Petitioner is aggrieved by the insistence on the part

of the respondent that motor vehicle tax in respect

of the said vehicle should be discharged on the basis

of the floor area of the vehicle and not in

accordance with the seating capacity. It is the case

of the petitioner that in similar cases, a Division

Bench of this Court in W.A. No.220/2018 and

connected cases was pleased to hold that the

amendment brought in to the Kerala Motor Vehicles

Taxation Act would be effected only from WP(C) NO. 23584 OF 2021

01.10.2017, and hence, the vehicles registered prior

to that date would have to discharge tax only on the

basis of seating capacity and not on the basis of the

floor area.

3. I have heard the learned Counsel for the petitioner

as also the learned Government Pleader for the

respondent.

4. On a consideration of the facts and circumstances of

the case as also the submissions made across the

bar, and taking note of the orders passed in similar

cases following the judgment in W.A. No.220/2018

and connected cases, I direct the respondent to

effect endorsement of tax in respect of the

petitioner's vehicle KL-13/AH-2232 on the basis of

seating capacity and not on the basis of floor area.

The respondent shall do the needful, to make the

consequential endorsement in the RC Book within ten

days from the date of receipt of a copy of this WP(C) NO. 23584 OF 2021

judgment. In that process, if there is any excess

amount collected from the petitioner towards tax

liability, the same shall be adjusted towards the re-

fixed tax liability.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/29/10//2021

APPENDIX WP(C) NO. 23584 OF 2021

PETITIONERS EXHIBITS :

EXT.P1 COPY OF THE RELEVANT PORTION OF THE REGISTRATION CERTIFICATE OF STAGE CARRIAGE NO.KL-13/AH-2232 EXT.P2 COPY OF THE REQUEST DATED 20.10.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. EXT.P3 JUDGMENT IN W.P.(C) NO.18598 OF 2021 DATED 10.09.2021 RENDERED BY THIS HON'BLE COURT.

RESPONDENTS EXHIBITS : NIL

TRUE COPY