Subaida vs The Regional Transport Officer
2022 Latest Caselaw 10727 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944
                        WP(C) NO. 33446 OF 2022
PETITIONER:

          SUBAIDA
          W/O ABOOBACKER, AGED 52 YEARS
          THAZHATHU VEEDU, ANTHIYOORKUNNU, PULIKKAL P.O,
          MALAPPURAM - 673 637.

          BY ADV K.V.GOPINATHAN NAIR



RESPONDENT:

          THE REGIONAL TRANSPORT OFFICER
          MALAPPURAM, CIVIL STATION, UP HILL,
          MALAPPURAM-676 505.



OTHER PRESENT:

          ADV. JASMIN M M (SR GP)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.33446/2022              2



                         JUDGMENT

The petitioner has approached this Court being aggrieved

by the fact that the petitioner is required to pay tax on the

basis of floor area for her stage carriage instead of on the

basis of seating capacity on the basis of an amendment

brought into force with effect from 01.10.2017.

2. A Division Bench of this Court considered the same

in Writ Appeal No.220 of 2018 and had held that the vehicles

registered prior to coming into force of the Code of Practice

for Bus Body Design and Approval shall be entitled to pay tax

on the basis of seating capacity and not on the basis of floor

area. It is the case of the petitioner that the petitioner is

entitled to the benefit of the said judgment.

3. The learned Government Pleader submits that the

question as to whether the petitioner is entitled to the benefit

of the judgment of the Division Bench of this Court in

W.A.No.220 of 2018, has to be considered with reference to

the records pertaining to the vehicle and this Writ Petition

may be disposed of directing the respondent to consider

Ext.P2 request made by the petitioner in the light of the

directions contained in W.A.No.220 of 2018 and after

examining the records pertaining to the vehicle.

4. Having regard to the submissions of the learned

counsel appearing for the petitioner and the learned

Government Pleader appearing for the respondent, this Writ

Petition will stand disposed of directing the respondent to

consider and pass orders on Ext.P2 request made by the

petitioner for endorsement of tax on the basis of seating

capacity, having regard to the findings of this Court in

W.A.No.220 of 2018 and after examining the records of the

vehicle. This shall be done within a period of two months

from the date of receipt of a certified copy of this judgment .

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ats

APPENDIX OF WP(C) 33446/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE REAGISTRATION PARTICULARS OF VEHICLE KL-10/AV 8011

Exhibit P2 TRUE COPY OF THE REQUEST MADE BY THE PETITIONER DATED 17.10.2022

Exhibit P3 A TRUE COPY OF ONE OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.(C) NO. 15726 OF 2019 DATED 10.06.2019