Kerala High Court
Ajith Mohan P vs Joint Regional Transport Officer ... on 23 September, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 23RD DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943
WP(C) NO. 6921 OF 2021
PETITIONER/S:
AJITH MOHAN P
AGED 43 YEARS
S/O. MOHAN DAS,
PUTHANKOTTAYIL,
KEEZHILLAM P.O.,
RAYAMANGALAM,
ERNAKULAM DISTRICT 683 541.
BY ADVS.
G.HARIHARAN
SRI.PRAVEEN.H.
RESPONDENT/S:
JOINT REGIONAL TRANSPORT OFFICER (TAXATION OFFICER)
SUB REGIONAL TRANSPORT OFFICE,
PERUMBAVOOR 683 545.
OTHER PRESENT:
SR. GP. DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2021,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6921 OF 2021
2
BECHU KURIAN THOMAS, J
===========================
W.P.(C) No.6921 of 2021
---------------------------------
Dated this the 23 rd day of September, 2021
JUDGMENT
The petitioner, who is a contract carriage operator
and the registered owner of a contract carriage
bus bearing Registration No.KL-40/D-7418, having
a seating capacity of 49 seats, states that he has
decided to replace the push back seats with fixed
seats, so that he need to pay tax only at the rate
of Rs.750/- per seat per quarter. He has made a
request to the respondent to inspect the vehicle
fitted with fixed seats, after removing the push
back seats, so that he need pay tax only as
applicable to contract carriages with fixed seats.
It is his case that the said request has not been
acceded to by the respondent, who continues to
maintain that the petitioner would have to pay tax
WP(C) NO. 6921 OF 2021
at the rates applicable for contract carriages with
push back seats.
2. I have heard the learned counsel for the
petitioner as also the learned Sr. Government
Pleader for the respondents.
3. On a consideration of the facts and
circumstances of the case as also the submissions
made across the bar, and taking note of the
decision of this Court in Shaiju v. Joint Regional
Transport Officer [2017 (4) KLT 691], which
decision has been upheld by a Division Bench of
this Court, I direct that since the levy of tax has
to be on the vehicle in the state at which it is
presented before the Motor Vehicles authorities at
the commencement of the assessment period, the
respondent would be obliged to inspect the vehicle
when presented before him and ascertain whether
the vehicle is fitted with push back seats or fixed
WP(C) NO. 6921 OF 2021
seats and thereafter assess the vehicle to tax
accordingly. Inasmuch as the respondent has not
done so, I direct the respondent to fix the tax
structure of the vehicle in question based on the
observations in the decision referred above, and if
it is found that the vehicle presented for
inspection is one with fixed seats, the tax shall be
assessed at the rate applicable to such vehicles.
The respondent shall complete the inspection and
assessment to tax within a period of two 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 respondent, for further
action.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/25/09//2021
WP(C) NO. 6921 OF 2021
APPENDIX OF WP(C) 6921/2021
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE REGISTRATION
CERTIFICATE OF BUS, NO.KL-40D-7418.
EXHIBIT P2 TRUE COPY OF THE REQUEST DATED
16.06.2020 SUBMITTED BY THE PETITIONER
BEFORE THE RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE JUDGMENT MADE IN WPC
NO. 27371/2019 DATED 15.10.2019.
RESPONDENTS EXHIBITS : NIL
TRUE COPY P.A.TO JUDGE
