Raji P vs The State Of Kerala
2022 Latest Caselaw 5737 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. 17177 OF 2022
PETITIONER:

                  RAJI P.,
                  W/O. NARAYANAN,
                  KAKKADI, ERANKOPOYIL PALLIVAYAN, PANNIYOOR KANNUR 670
                  142, (OWNER OF VEHICLE KL-59 N 4005).

                  BY ADV I.DINESH MENON



RESPONDENTS:

       1          THE STATE OF KERALA
                  REPRESENTED BY SECRETARY,
                  LAW (LEGISLATION A)DEPARTMENT, GOVERNMENT
                  SECRETARIAT, THIRUVANANTHAPURAM 695 001.

       2          THE REGISTERING AUTHORITY/
                  REGIONAL TRANSPORT OFFICER, KANNUR, CIVIL STATION
                  P.O., KANNUR 670 001.



                  SR.GP THUSHARA JAMES




THIS       WRIT   PETITION   (CIVIL)    HAVING   COME   UP   FOR   ADMISSION   ON
27.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 17177 OF 2022

                                     2


                    BECHU KURIAN THOMAS, J
                  ..............................................
                     W.P.(C) No.17177 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/N-4005, which was registered on 01.08.2016

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 WP(C) NO. 17177 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/N-4005, 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 2nd respondent, for

further action.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS JUDGE

AMV/28/05//2022 WP(C) NO. 17177 OF 2022

APPENDIX OF WP(C) 17177/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE REGISTRATION DETAILS OF VEHICLE KL-59 N 4005.

Exhibit P2 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER FOR CHARGE OF ENDORSEMENT BASED ON SEATING CAPACITY AS THE VEHICLE WAS REGISTERED ON 01.08.2016.

Exhibit P3 TRUE COPY OF THE JUDGEMENT IN WPC NO.

7631/2022 DATED 8.3.2022.

RESPONDENT EXHIBITS: NIL

TRUE COPY

P.A TO JUDGE