Balaram C vs The Deputy Transport ...
2023 Latest Caselaw 5505 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
  TUESDAY, THE 2ND DAY OF MAY 2023 / 12TH VAISAKHA, 1945
                       WP(C) NO. 14361 OF 2023
PETITIONER:

               BALARAM C.
               AGED 53 YEARS
               S/O. KUNHIRAMAN NAIR,
               MADATHILTHODI HOUSE, EDAKKODE,
               PAVUKKONAM P. O., VANIYAMKULAM,
               OTTAPALAM, PALAKKAD,
               PIN - 679 522.
               [OWNER OF VEHICLE KL-51 H 2311]

               BY ADV I.DINESH MENON


RESPONDENTS:

    1          THE DEPUTY TRANSPORT COMMISSIONER
               CENTRAL ZONE II, THRISSUR,
               CIVIL STATION P. O.,
               THRISSUR - 680 003.
    2          THE REGIONAL TRANSPORT OFFICER/TAXATION
               OFFICER, PALAKKAD
               REGIONAL TRANSPORT OFFICE,
               CIVIL STATION P. O.,
               PALAKKAD - 678 001.
    3          JOINT REGIONAL TRANSPORT OFFICER
               O/O JOINT REGIONAL TRANSPORT OFFICER,
               OTTAPALAM, PIN - 679 101.

               SRI. JOBY JOSEPH - SR. GP



        THIS    WRIT   PETITION    (CIVIL)   HAVING   COME    UP    FOR
ADMISSION       ON   02.05.2023,   THE   COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C).No.14361 OF 2023

                                  2




                               JUDGMENT

The petitioner is the registered owner of a

passenger motor vehicle bearing registration No.KL-

51-H-2311. The learned counsel for the petitioner

submits that this vehicle was registered prior to

07.02.2017 and considering the judgment of this

Court in W.A.No.220 of 2018 and connected cases,

the petitioner was liable to pay tax in respect of the

aforesaid vehicle only on the basis of seating

capacity. It is submitted that however, the

petitioner actually paid tax for the earlier periods on

the basis of floor area ratio which is applicable only

to vehicles registered after 07.02.2017 going by the

judgment of this Court referred to above. It is

submitted that the 2nd respondent may be directed

to calculate the excess tax paid by the petitioner WP(C).No.14361 OF 2023

and adjust it against the future tax liability of the

petitioner.

2. Heard the learned Senior Government

Pleader also.

Having regard to the facts and circumstances of

the case, this writ petition will stand disposed of

directing the 2nd respondent to determine whether

any excess tax has been paid by the petitioner as

claimed by him in respect of the vehicle mentioned

above and if the 2nd respondent finds that excess

tax has been paid by the petitioner to adjust the

same against any future tax liability of the

petitioner.

Sd/-

MURALI PURUSHOTHAMAN JUDGE

SPR WP(C).No.14361 OF 2023

APPENDIX

PETITIONER'S EXHIBITS:-

EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE VEHICLE KL- 51- H - 2311 DATED 13.02.2017.

EXHIBIT P2 A TRUE COPY OF THE JUDGMENT IN W.P.C.NO.36656 OF 2016 DATED 20.11.2017. EXHIBIT P3 A TRUE COPY OF THE SAID JUDGMENT IN W.A.NO.220/2018 DATED 12.07.2018. EXHIBIT P4 A TRUE COPY OF THE REQUEST PREFERRED BY THE PETITIONER DATED 12.04.2023. EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN WPC NO.

1350 OF 2023 DATED 17.01.2023. EXHIBIT P6 TRUE COPY OF THE JUDGMENT IN WPC NO.

21352 OF 2022 DATED 30.06.2022.

      RESPONDENTS EXHIBITS:     NIL.