Kerala High Court
Sumil T.D vs The Joint Regional Transport Officer on 7 February, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945
WP(C) NO. 4560 OF 2024
PETITIONER/S:
SUMIL T.D
AGED 52 YEARS
S/O DHARMAN, THOTTAPARAMBATH HOUSE, VATANAPPALLY,
THRISSUR [REPRESENTED BY POWER OF ATTORNRY-V.S. SUMESH,
47 YEARS, S/O SATHYAN, VAZHINADAKKAL HOUSE,
VATANAPPILLY, THRISSUR-680614], PIN - 680619
BY ADVS.
P.DEEPAK
NAZRIN BANU
K.T.RAVEENDRAN
RESPONDENT/S:
1 THE JOINT REGIONAL TRANSPORT OFFICER
(TAXATION OFFICER), SUB REGIONAL TRANSPORT OFFICE,
TRIPRAYAR., PIN - 680567
2 THE DEPUTY TAHSILDAR (REVENUE RECOVERY)
CHAVAKKAD TALUK, TALUK OFFICE, CHAVAKKAD, THRISSUR, PIN
- 680506
3 THE VILLAGE OFFICER
VATANAPPILLY, THRISSUR, PIN - 680614
OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4560 OF 2024
2
JUDGMENT
Dated this the 7th day of February, 2024
The present writ petition has been filed seeking the following
releifs:-
"(i) Issue a writ in the nature of
certiorari or such other Writ order or
direction calling for the records leading
to Exhibit P2 and quash the same.
(ii) Issue a writ in the nature of
mandamus or such other Writ order or
direction commanding the 1st
respondent to receive motor vehicles tax
in respect of the vehicle covered by
Exhibit P1 certificate of registration for
the period from 01.02.2022 onwards at
the rate specified under item No. 15 of
the schedule to the Kerala Motor
Vehicles Taxation Act, 1976."
2.The petitioner is the owner of the Motor Vehicle bearing
regsitration No. KL-08-Y-5367. The vehicle registered as under
commercial vehicle and was plying as stage carriage vehicle. The
petitioner was served with demand notice dated 21.06.2023, by the
2nd respondent under the provisions of Kerala Revenue Recovery
Act, 1968, for an amount of Rs.2,76,986/- with 12% interest ,
towards the arrears of motor vehicle tax due from 01.07.2021, in
respect of the said motor vehicle.
3.The learned counsel for the petitioner submits that stage
carriage permit in respect of the said vehicle was valid up to
08.01.2022 and thereafter the stage carriage permit was not
WP(C) NO. 4560 OF 2024
renewed. In fact the petitioner has submitted the registration
certificate before the 1st respondent for its cancellation on
05.06.2023. Therefore, it is submitted that demanding the tax for
the period when the vehicle was not plying is against the provision
of the Kerala Motor Vehicle Taxation Act,1976 and the Rules made
thereunder.
4.This court has considered this similar issue in its judgment
in W.P(C) No. 42520/2023 dated 18.12.2023 in Bimal Shanmughan
v. The Joint Regional Transport Officer . As this court has already
decided the issue,there is no ground to take a different view.
Considering the judgment of the Supreme Court in the case of
State of Orissa & others v. Bijaya C, Thripathy reported in
[(2004) 7 SCC 139], this court held that the petitioner could not
be permitted to pay the tax of the said motor vehicle as non
commercial vehicle as the vehicle was registered as commercial
vehicle and was fit for use on the road having valid registration
certificate
Paragraph 5 of Bimal Shanmughan(supra), which is relevant
is extracted hereunder:-
"5)Thus, considering the provisions of the Kerala Motor Vehicle
Taxation Act and the judgment of the Supreme Court in case of
State of Orissa (supra), I hold that the petitioner cannot be
permitted to pay the tax of the said motor vehicle as a non-
commercial vehicle, as the vehicle is registered as a
WP(C) NO. 4560 OF 2024
commercial vehicle and fit for use on the road and has valid
registration certificate, it should be presumed that such a
vehicle has been "kept for use" irrespective of whether or not it
is actually used on the road. Thus, unless the certificate of
registration is canceled as a commercial vehicle, the petitioner
cannot claim exemption from payment of tax on the vehicle as
commercial vehicle."
Learned counsel for the petitioner however submits that the
petitioner has challenged the said judgment in W.A No.2236/2023,
wherein, the Division Bench granted an interim order permitting
the petitioner to deposit tax as non commercial vehicle. Be that as
it may, as this court has already taken a view in this matter and this
court finds no ground to take a different view in the present case.
The present writ petition is hereby dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
SJ
WP(C) NO. 4560 OF 2024
APPENDIX OF WP(C) 4560/2024
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF
REGISTRATION OF KL-08-Y-5367
EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE BEFORE
ATTACHMENT DATED 13.11.2023 WITH ITS
ENGLISH TRANSLATION
EXHIBIT P3 TRUE COPY OF THE REGULAR PERMIT VALID TILL
08.01.2022
EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER DATED
27.12.2016 IN WA NO: 2474 OF 2016
EXHIBIT P5 TRUE COPY OF THE ORDER DATED 10.01.2023 IN
W.P. (C) NO. 40624 OF 2022
EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 18.12.2023
IN WPC NO: 42520 OF 2023
EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER DATED
JUDGMENT DATED 126.12.2023 IN WA NO: 2236
OF 2023
