Raji P vs State Of Kerala
2022 Latest Caselaw 5735 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                  THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
            FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
                              WP(C) NO. 17187 OF 2022
PETITIONER:

                  RAJI P.
                  W/O. NARAYANAN, KAKKADI, ERANKOPOYIL, PALLIVAYAN,
                  PANNIYOOR, KANNUR - 670142, (OWNER OF VEHICLE KL-59 Q
                  6696)

                  BY ADV I.DINESH MENON



RESPONDENTS:

       1          STATE OF KERALA
                  REPRESENTED BY SECRETARY, LAW (LEGISLATION-A)
                  DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
                  - 695001.

       2          THE REGISTERING AUTHORITY/REGIONAL TRANSPORT OFFICER,
                  KANNUR, CIVIL STATION P.O, KANNUR - 670001.

                  SR.GP DR.THUSHARA JAMES




THIS       WRIT    PETITION   (CIVIL)   HAVING    COME   UP   FOR   ADMISSION   ON
27.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.17187 of 2022

                                         2


                        BECHU KURIAN THOMAS, J
                      ..............................................
                         W.P.(C) No.17187 of 2022
                         .....................................
                    Dated this the 27 th day of May, 2022

                                   JUDGMENT

Petitioner seeks for a direction to the 2 nd respondent to assess the

tax of petitioner's vehicle based on seating capacity instead of floor

area.

2. Petitioner is the owner of a passenger motor vehicle bearing

registration No.KL-59/Q-6696, which was registered on 27.09.2017

before the 2nd respondent registering authority. According to the

petitioner, the issue involved in the case is covered by the

judgment of this Court in W.A.No.220/2018, which clarifies that

vehicles registered prior to 01.10.2017 will be liable to discharge

the motor vehicle tax on the basis of seating capacity and not on

the basis of floor area.

3. I have heard the learned counsel appearing for the petitioner and

also the learned Government Pleader appearing for respondents.

4. Admittedly, petitioner's vehicle was registered prior to 01.10.2017.

On a consideration of the facts and circumstances of the case as

also the submissions made across the Bar, and finding that the W.P.(C) No.17187 of 2022

petitioner's case is covered by the judgment in W.A.No.220/2018 of

a Division Bench of this Court, I direct the 2 nd respondent to assess

the tax in respect of the petitioner's stage carriage vehicle bearing

registration No.KL-59/Q-6696, based on the seating capacity as per

the schedule to the Kerala Motor Vehicle Taxation Act and not

based on the floor area. The respondents shall do the needful in

completing the assessment within a period of four weeks from the

date of receipt of a copy of this judgment.

5. The petitioner shall produce a copy of the writ petition together

with a copy of this judgment, before the 2 nd respondent, for

further action.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS JUDGE

AMV/28/05//2022 W.P.(C) No.17187 of 2022

APPENDIX OF WP(C) 17187/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE REGISTRATION DETAILS OF VEHICLE KL-59 Q 6696.

Exhibit P2 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER FOR CHANGE OF ENDORSEMENT BASED ON SEATING CAPACITY AS THE VEHICLE WAS REGISTERED ON 28.09.2017.

Exhibit P3 TRUE COPY OF THE JUDGMENT IN WP(C) NO.

7631/2022 DATED 8.3.2022.

RESPONDENTS EXHIBITS:             NIL



                                                              TRUE COPY



                                                          P.A TO JUDGEF