Ekk Infrastructure Limited vs Registering Authority
2024 Latest Caselaw 10631 Ker

Kerala High Court

Ekk Infrastructure Limited vs Registering Authority on 11 April, 2024

Author: N.Nagaresh

Bench: N.Nagaresh

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                          PRESENT
          THE HONOURABLE MR.JUSTICE N.NAGARESH
 THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
                 WP(C) NO. 13557 OF 2024
PETITIONER:

         EKK INFRASTRUCTURE LIMITED.
         MMC 2-117 F, GOVERNMENT HOSPITAL ROAD,
         MAHE, PONDICHERRY. REPRESENTED BY
         ITS MANAGING DIRECTOR, PIN - 670311.

         BY ADVS.
         DEEPU THANKAN
         UMMUL FIDA
         LAKSHMI SREEDHAR
         LEKSHMI P. NAIR
         NAMITHA K.M.
         VINEETHA BOSE


RESPONDENT:

         REGISTERING AUTHORITY
         2ND FLOOR, CIVIL STATION, KAKKANAD,
         THRIKAKKARA PO, PIN - 682030.

         BY ADV.SRI.SREEJITH V.S, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP           FOR
ADMISSION ON 11.04.2024, THE COURT ON THE SAME           DAY
DELIVERED THE FOLLOWING:
 W.P.(C)No.13557 of 2024

                              :2:

                      JUDGMENT

Dated this the 11th day of April, 2024

The petitioner is a Company registered under the

Companies Act and having branch offices in different parts of

India, including one at MMC 2-117 F, Government Hospital

Road, Mahe. The petitioner is engaged in the business of

construction of roads and bridges and is a registered

contractor with NHAI, PWD Kerala, CPWD and PWD of

various State Governments. The petitioner-Company recently

completed the construction of Mahe-Thalassary sector of the

National Highway Project in Kerala. For the construction of

the works, the petitioner took GST registration in all the

States.

2. After being allotted with a work by the NHAI at

Mahe, the petitioner opened an office at Mahe and obtained

a GST registration to operate at Mahe. The petitioner

purchased TOYOTA HYCROSS from its official dealer,

M/s.Toyota Nippon, Kalamassery and applied for temporary

registration for enabling the petitioner to register the vehicle

at Mahe.

3. Though the petitioner-Company is having a GST

registration at Mahe and has produced all the documents

required to be produced for obtaining a temporary

registration, the respondent so far has not yet issued

temporary registration to the petitioner, for the reason that the

petitioner has not produced proof of residential address at

Mahe, contends the Counsel for the petitioner.

4. The Government Pleader submitted that for

issuance of a temporary registration for the purpose of

transporting their vehicle to go out of the State, the petitioner

has to produce evidence as to Certificate of Incorporation of

the Company as contemplated under Rule 4 (12) of the

Central Motor Vehicle Rules, 1989. If the petitioner provides

necessary affidavit, the application for issuance of temporary

registration can be considered.

Taking into consideration the afore facts and the legal

requirement as mandated under the Central Motor Vehicles

Rules, the writ petition is disposed of directing that if the

petitioner submits Certificate of Incorporation and necessary

affidavit in support of their application for temporary

registration, the same shall be considered and orders shall

be passed expeditiously, at any rate of within a period of two

weeks.

Sd/-

N. NAGARESH JUDGE ams

APPENDIX OF WP(C) 13557/2024

PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE CERTIFICATE OF INCORPORATION ISSUED BY ROC, CHENNAI DATED 12/01/2018 Exhibit P-2 TRUE COPY OF THE GST REGISTRATION ISSUED BY THE COMMERCIAL TAX OFFICER, MAHE DIVISION, PONDICHERRY DATED 24/09/2021 Exhibit P-3 TRUE COPY OF THE GST REGISTRATION ISSUED BY THE SUPERINTENDENT, GST, NUNGABAKKOM, CHENNAI DATED 11/08/2023 Exhibit P-4 TRUE COPY OF THE GST REGISTRATION ISSUED BY THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, PERUMBAVOOR, DATED 18/01/2022 Exhibit P-5 TRUE COPY OF THE PROPERTY TAX RECEIPT, OF THE PROPERTY WHERE THE PETITIONER COMPANY IS HAVING ITS OFFICE, ISSUED BY MAHE MUNICIPALITY DATED 27/02/2024 Exhibit P-6 TRUE COPY OF THE TAX INVOICE ISSUED BY THE NIPPON TOYOTA KALAMASSERY, IN THE NAME OF THE PETITIONER DATED 23/03/2024 I Exhibit P-7 TRUE COPY OF THE SALE CERTIFICATE IN FORM NO. 21 DATED 23/03/2023 Exhibit P-8 TRUE COPY OF THE SPECIMEN OF FORM 20 DATED NIL Exhibit P-9 TRUE COPY OF THE E-RECEIPT ISSUED BY THE RESPONDENT DATED 26/03/2024