Achuthanandan vs The Joint Regional Transport ...
2022 Latest Caselaw 7772 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944
                       WP(C) NO. 13324 OF 2022
PETITIONER/S:

          ACHUTHANANDAN,
          AGED 58 YEARS
          S/O.KUTTAI, AVEN VEEDU, ELAMKAVU, KIZHAKKANCHERRY,
          PALAKAKD-678 541.

          BY ADV K.V.GOPINATHAN NAIR


RESPONDENT/S:

    1     THE JOINT REGIONAL TRANSPORT OFFICER,
          SUB REGIONAL TRANSPORT OFFICE, ALATHUR, PALAKKAD-678
          541.

    2     DEPUTY TRANSPORT COMMISSIONER,
          CENTRAL ZONE 1, CIVIL STATION, CIVIL LANE ROAD,
          KALYAN NAGAR, AYYANTHOLE, THRISSUR-680 003.
OTHER PRESENT:

           DR. THUSHARA JAMES (SR. GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C).13324/22                             2



                                    JUDGMENT

Petitioner has approached this Court being aggrieved by the fact that he

is not allowed to use his heavy goods vehicle bearing registration

No.KL-40/D2426 on account of the fact that he has not paid tax in respect of

the vehicle for the period from 01.10.2018 to 31.03.2022.

2. The learned counsel for the petitioner would submit that the

fitness of the vehicle expired just before 01.10.2018 and the petitioner is not

disputing the liability to pay tax upto 01.10.2018. It is submitted that the

vehicle in question was under repair for the period from 01.10.2018 to

31.3.2022 and it did not have a fitness certificate and therefore, the petitioner

may be exempted from paying motor vehicle tax at the rate applicable to goods

transport vehicles. It is submitted that the petitioner is entitled to remit the tax

at the rate applicable to non-transport vehicles. It is submitted that the vehicle

is now fit and ready for use and the petitioner is also willing to pay tax for the

period from 01.7.2022 onwards.

3. The learned Senior Government Pleader, on instructions, submits

that there is no entry into the schedule to the Kerala Motor Vehicles Taxation

Act fixing a particular rate of tax for goods carriage vehicles at non-transport

rates. It is submitted that unless the petitioner has filed an application in

form-G in advance, he cannot be exempted from the liability to pay motor

vehicles tax. It is submitted that lack of fitness certificate is no ground to hold

that the vehicle is not liable to motor vehicle tax. It is also submitted that the

petitioner is also liable to additional tax etc. as provided under Section 12A of

the Kerala Motor Vehicles Taxation Act, 1976. It is submitted that without

paying the entire tax arrears, the petitioner cannot be permitted to operate the

vehicle. It is further submitted that the total tax demand is Rs.2,81,444/-.

4. Having heard the learned counsel for the petitioner and the

learned Senior Government Pleader appearing for the respondents, I am of the

opinion that there is merit in the contention of the learned Senior Government

Pleader that the petitioner cannot be allowed to operate the vehicle without

clearing arrears of tax. However, considering the fact that this Court has, in

several writ petitions, permitted owners of motor vehicles to discharge tax

liability in instalments, I am of the view that the petitioner can be given an

opportunity to discharge tax liability in instalments, subject to any order that

will be passed in Ext.P6 appeal filed by him. It is also made clear that if the

petitioner is exempted from payment of motor vehicles tax for any period by

virtue of orders issued by the Government of Kerala on account of Covid-19

pandemic, benefit of such orders shall also be extended to the petitioner. The

petitioner is permitted to discharge the tax liability of Rs.2,81,444/- in ten (10)

equal monthly instalments along with the tax payable for the current period.

The petitioner shall also file an affidavit before the Taxation Officer

undertaking not to sell, alienate or encumber the vehicle in question, in any

manner, till entire tax liability is discharged. The first instalment shall be paid

on or before 25.07.2022 along with tax for the current period and the

subsequent instalments shall be paid on or before the 25 th day of every

succeeding month. On the petitioner remitting the tax in full upto 01.10.2018,

the current tax and the 1 st instalment of the tax arrears, he shall be permitted to

operate the vehicle subject to compliance with all other statutory conditions.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

                                                             JUDGE
         okb/28.6.22
                                                            //True copy//    P.S. to Judge



                      APPENDIX OF WP(C) 13324/2022

PETITIONER EXHIBITS
Exhibit P1              A TRUE COPY OF THE REGISTRATION PARTICULARS
                        OF KL 40/D 2426.
Exhibit P2              A TRUE COPY OF THE CERTIFICATE OF FITNESS IN
                        RESPECT OF THE STAGE CARRIAGE.
Exhibit P3              A TRUE COPY OF THE APPLICATION SUBMITTED BY
                        THE PETITIONER DATED 04.11.2021.
Exhibit P4              TRUE COPY OF THE JUDGMENT OF THIS COURT IN
                        WPC NO.25690 OF 2021 DATED 18.11.2021.
Exhibit P5              TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT
                        DATED 20.12.2021.
Exhibit P6              TRUE COPY OF THE APPEAL MEMORANDUM DATED
                        26.02.2022.