Kerala High Court
Vittal Shetty vs The Registering ... on 1 July, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
WP(C) NO. 21473 OF 2022
PETITIONER/S:
1 VITTAL SHETTY,AGED 52 YEARS
S/O NARAYAN SHETTY, KUDVA, ENMAKAJE P.O., KASARGOD -
[OWNER OF VEHICLE NO.KL-14 T 2277].
2 M.H.SIDHIK, S/O M.S. HASSANKUNJU, AGED 58 YEARS,
MARATTIKUNNEL HOUSE, THODUPUZHA, IDUKKI-685584.
BY ADV I.DINESH MENON
RESPONDENT/S:
THE REGISTERING AUTHORITY/REGIONAL TRANSPORT OFFICER,
IDUKKI, CIVIL STATION P.O., IDUKKI-PAINAVU - 685603.
ADV. THUSHARA JAMES, SR. GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022 ALONG WITH WP(C). NO.21475 OF 2022, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
WP(C) NOS.21473 & 21475 OF 2022 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
WP(C) NO. 21475 OF 2022
PETITIONER/S:
1 VITTAL SHETTY, AGED 52 YEARS
S/O NARAYAN SHETTY, KUDVA, ENMAKAJE P.O., KASARGOD -
[OWNER OF VEHICLE NO.KL-14 T 1877].
2 M.H. SIDHIK,
S/O M.S. HASSANKUNJU, AGED 58 YEARS, MARATTIKUNNEL
HOUSE, THODUPUZHA, IDUKKI-685584.
BY ADV I.DINESH MENON
RESPONDENT/S:
THE REGISTERING AUTHORITY/REGIONAL TRANSPORT OFFICER
IDUKKI, CIVIL STATION P.O., IDUKKI-PAINAVU - 685603.
ADV. THUSHARA JAMES, SR. GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, ALONG WITH WP(C). NO.21473 OF 2022, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
WP(C) NOS.21473 & 21475 OF 2022 3
JUDGMENT
Petitioners in these writ petitions are common. The 1st
petitioner was the owner of two stage carriage vehicles, which
have been sold to the 2nd petitioner. It is the case of the
petitioners that since the vehicles are registered before
01.10.2017, they are liable to pay tax only on the basis of
seating capacity as held by a Division Bench of this Court in
W.A. No.220 of 2018 and connected cases. Petitioners therefore
seek for a direction to the respondent to endorse the tax on the
basis of seating capacity.
2. Having regard to the limited nature of the relief
sought for in these writ petitions, these writ petitions will stand
disposed of, directing the respondent to verify the registration
particulars of the vehicles in question and if they are registered
before 01.10.2017, to endorse the tax on the basis of seating
capacity as held by this Court in W.A. No.220 of 2018 and
connected cases, if it is otherwise, in order.
These writ petitions are disposed of as above.
sd/-
GOPINATH P., JUDGE
ajt
WP(C) NOS.21473 & 21475 OF 2022 4
APPENDIX OF WP(C) 21473/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION DETAILS OF
VEHICLE KL-14 T 2277.
Exhibit P2 TRUE COPY OF THE JUDGMENT IN WP[C]
NO.36656/2016 DATED 20.11.2017
Exhibit P3 TRUE COPY OF THE JUDGMENT IN W.A.NO.220/2018
DATED 12.7.2018.
Exhibit P4 TRUE COPY OF THE REQUEST DATED 28.6.2022.
Exhibit P5 TRUE COPY OF THE JUDGMENT IN WP[C]
NO.7631/2022 DATED 8.3.2022.
WP(C) NOS.21473 & 21475 OF 2022 5
APPENDIX OF WP(C) 21475/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION DETAILS OF
VEHICLE KL-14 T 1877.
Exhibit P2 TRUE COPY OF THE JUDGMENT IN WP[C]
NO.36656/2016 DATED 20/11/2017
Exhibit P3 TRUE COPY OF THE JUDGMENT IN W.A.NO.220/2018
DATED 12.7.2018.
Exhibit P4 TRUE COPY OF THE REQUEST DATED 28.6.2022.
Exhibit P5 TRUE COPY OF THE JUDGMENT IN WP[C]
NO.7631/2022 DATED 8.3.2022.
