Kerala High Court
Benazeer Riyas vs The Taxation Secretary on 18 March, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
FRIDAY, THE 18TH DAY OF MARCH 2022 / 27TH PHALGUNA, 1943
WP(C) NO. 9330 OF 2022
PETITIONER:
BENAZEER RIYAS
S/O. KUNHAYAN KUTTY, 253, RIYAS MANZIL, NADUVANNUR P.O,
NADUVANNUR, KOZHIKODE - 673614.
BY ADV I.DINESH MENON
RESPONDENTS:
1 THE TAXATION SECRETARY
GOVERNMENT OF KERALA, SECRETARIAT,
THIRUVANANTHAPURAM - 695002.
2 THE JOINT REGIONAL TRANSPORT OFFICER/TAXATION OFFICER,
KOYILANDY, KOZHIKODE - 673305.
3 THE DISTRICT EXECUTIVE OFFICER
KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD,
KOZHIKODE - 673011.
SMT.RESHMITHA, GOVERNMENT PLEADER
SRI.T.NAVEEN, STANDING COUSEL FOR R3
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No. 9330 of 2022
2
P.V.KUNHIKRISHNAN, J
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W.P.(C)No. 9330 of 2022
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Dated this the 18th day of March, 2022
JUDGMENT
The above writ petition is filed with the
following prayers:
"(i) issue a writ of mandamus or any other
appropriate writ, direction or order directing the
first respondent to consider Exhibit P3 and permit
the petitioner to pay off the motor vehicles tax in
arrears for the period from 1.10.2021 to
31.3.2022 in six equal monthly instalments.
(ii) issue a writ of mandamus or any other
appropriate writ, direction or order directing the
third respondent to consider Exhibit P4 and
permit the petitioner to pay off the welfare fund
dues as relating to S/C KL-56-F-2980 from
1.1.2012 in 12 equal monthly instalments.
(iii) issue a writ of mandamus or any
other appropriate writ, direction or order directing
the third respondent to issue a provisional
clearance certificate on payment of the first
instalment and directing the second respondent to
accept the first instalment of arrears of motor
vehicle tax.
(iv) to issue any other appropriate writ,
W.P.(C)No. 9330 of 2022
direction or order which this Honourable Court
deem fit in the circumstances of the case."[SIC]
2. The petitioner is the holder of a regular
permit on the route Kozhikode-Atholi-Ulliyeri-
Perambra-Kuttiyadi. He is operating presently with
vehicle KL-56-F-2980. It is the case of the petitioner
that he was not able to clear the tax arrears for the
period from 1.10.2021 to 31.3.2022 because of the
pandemic situation. The limited prayer in the writ
petition is to give an instalment facility to clear the
tax arrears.
3. Heard the learned counsel for the
petitioner and the learned Government Pleader. I
also heard the counsel appearing for the 3 rd
respondent.
4. The learned counsel for the petitioner
submitted that he wants only an instalment facility
to clear the tax arrears. On the other hand, the
learned Government Pleader seriously opposed the
same and submitted that there is no provision in the
W.P.(C)No. 9330 of 2022
statute to grant instalment facility. The Government
Pleader submitted that the petitioner is free to
approach the Government under Section 22 of the
Kerala Motor Vehicles Taxation Act, 1976 (Exemption
from or reduction of tax). The Government Pleader
also submitted that this Court may not entertain this
writ petition under Article 226 of the Constitution of
India.
5. It is also submitted that there is welfare
fund arrears due to the 3rd respondent. The counsel
for the petitioner submitted that the petitioner will
clear off the welfare fund dues in six monthly
instalments. I think the same can be allowed
considering the grievance raised by the petitioner.
6. This Court considered the contentions of
the petitioner and the respondents. The limited
prayer in the writ petition is to give an instalment
facility. The petitioner admits the tax liability.
According to him, because of the Covid pandemic
situation, he was not able to pay the tax arrears and
W.P.(C)No. 9330 of 2022
the welfare fund arrears. In such situation, I think
the Government should take a lenient view in this
case as far as the tax arrears is concerned. The
petitioner is free to file a representation before the
1st respondent. There can be a time limit to consider
the same. Till then no recovery steps shall be taken
on condition that the petitioner will pay ¼th of the
amount due.
Therefore, this writ petition is disposed of in the
following manner:
i. The petitioner is free to approach the 1 st
respondent with a representation for instalment
facility to clear the tax arrears for the period from
1.10.2021 to 31.3.2022, as expeditiously as
possible, at any rate, within a period of two weeks
from the date of receipt of a copy of this judgment.
ii. Once such a representation is received, the 1 st
respondent will consider the same and pass
appropriate orders in it, in accordance to law, as
expeditiously as possible, at any rate, within a
W.P.(C)No. 9330 of 2022
period of three weeks from the date of receipt of
the representation.
iii. No recovery steps shall be initiated against the
petitioner, if the petitioner deposits ¼th of the tax
arrears for the period from 1.10.2021 to 31.3.2022
till the disposal of the representation, if any,
submitted as directed in clause - i of this judgment.
iv. The petitioner will clear the entire welfare fund
arrears due to the Kerala Motor Transport Workers
Welfare Fund Board in 6 equal monthly instalments
starting from 15.04.2022.
Sd/-
P.V.KUNHIKRISHNAN
JUDGE
DM
W.P.(C)No. 9330 of 2022
APPENDIX OF WP(C) 9330/2022
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE RC BOOK OF KL-56 F
- 2980.
EXHIBIT P2 TRUE COPY OF THE PERMIT OF KL-56 F
2980 DATED 22.11.2017.
EXHIBIT P3 TRUE COPY OF THE REQUEST BEFORE THE
1ST AND 2ND RESPONDENTS DATED
7.3.2022.
EXHIBIT P4 TRUE COPY OF THE REQUEST BEFORE THE
3RD RESPONDENT DATED 7.3.2022.
RESPONDENTS EXHIBITS : NIL
//TRUE COPY//
PA TO JUDGE
