Anith Kumar vs The Regional Transport Officer
2024 Latest Caselaw 19321 Ker

Kerala High Court

Anith Kumar vs The Regional Transport Officer on 3 July, 2024

Author: P Gopinath

Bench: P Gopinath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                          WP(C) NO. 2608 OF 2020
PETITIONER:

            ANITH KUMAR,
            AGED 35 YEARS
            KEEZHU VEETTIL HOUSE, PATTIKAD P.O. THRISSUR.
            BY ADV K.V.GOPINATHAN NAIR


RESPONDENT:

            THE REGIONAL TRANSPORT OFFICER,
            CIVIL STATION, AYYANTHOLE, THRISSUR - 680 004.

            BY SMT. THUSHARA JAMES (SR. GP)



     THIS     WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
03.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 2608 OF 2020
                                  2

                            JUDGMENT

The petitioner was a registered owner of stage carriage

bearing registration No.KL-08/Y 2587. By a decision of the State

Transport Authority dated 23.12.2003, the life of a stage carriage

was limited to 15 years. The aforesaid vehicle attained 15 years of

age on 28.08.2018 and therefore, the petitioner had to stop the

operation of the vehicle. For the period from 01.09.2018 to

30.09.2018, the petitioner had filed a form G and obtained

exemption from payment of motor vehicle tax on the vehicle. For

the period from 01.10.2018 to 31.12.2018, the petitioner

discharged tax at non transport vehicle rate on the basis of the

orders issued by this Court in the present writ petition.

2. On 29.01.2019 by G.O(P) No.4/2019/Tran, the Rule

260A was introduced into the Kerala Motor Vehicle Rules

specifying the life of a stage carriage to be 20 years. This statutory

prescription defining the age of a vehicle was introduced for the

first time and the said statutory Rule superseded the decision of

the State Transport Authority referred to above. The issue in this

case relates to the demand for payment of tax as applicable to WP(C) NO. 2608 OF 2020

stage carriages for the period from 01.01.2019 to 31.10.2019. For

01.11.2019 to 31.12.2019, the petitioner has filed the necessary

intimation under Form G of the Kerala Motor Vehicles Taxation

Rules, 1975 ('the 1975 Rules') and had obtained an exemption

from the payment of tax. Thereafter, the petitioner had applied for

fitness certificate, which was issued to the petitioner on

28.02.2020 and the petitioner continued to operate the vehicle as

a stage carriage till the vehicle was replaced with vehicle bearing

registration No.KL-09/U 1015. The liability to pay tax at the rate

applicable to stage carriages for the period from 01.10.2018 to

31.12.2018 is also not disputed.

3. Sri.K.V.Gopinathan Nair, the learned counsel

appearing for the petitioner would submit that Rule 260A of the

Kerala Motor Vehicles Rules was introduced for the first time in

the month of January 2019. It is submitted that since the vehicle

of the petitioner had already attained the age of 15 years on

28.08.2018, the vehicle could not be put to use thereafter as a

stage carriage. It is submitted that the petitioner claimed the

benefit of the newly introduced Rule 260A of the Kerala Motor

Vehicles Rules only in the year 2020. It is pointed out that the WP(C) NO. 2608 OF 2020

petitioner had filed intimation in Form G of the 1975 Rules for

exemption from tax for the payment of tax in the months of

November and December of 2019. It is submitted that since the

fitness of the vehicle was granted with reference to the provisions

of Rule 260A of the Kerala Motor Vehicle Rules only in the month

of February 2020, the State cannot demand any tax at the rates

applicable to stage carriages for the period from 01.01.2019 to

31.10.2019.

4. Smt.Thushara James, the learned Senior Government

Pleader appearing for the respondents would vehemently submit

that admittedly, Rule 260A of the Kerala Motor Vehicles Rules

was introduced w.e.f 29.01.2019. It is submitted that the permit

granted to the petitioner for vehicle bearing registration No.KL-

08/Y 2587 was valid till the month of July 2020 and for the period

after 29.01.2019, there was no statutory or other inhibition

preventing the petitioner from operating the vehicle as a stage

carriage. It is submitted that in such circumstances, the petitioner

cannot claim any exemption from payment of tax for the period

from 01.01.2019 to 31.10.2019. It is submitted that if the petitioner

had a case that the vehicle was garaged and has not been put to WP(C) NO. 2608 OF 2020

use, it was for the petitioner to have obtained exemption from

payment of tax by filing Form G within the specified time. It is

submitted that having not filed any application for exemption

from payment of tax in the manner contemplated by the Motor

Vehicles Taxation Act, the petitioner cannot be absolved from the

liability to pay tax at rates applicable to stage carriages.

Having heard the learned counsel appearing for the

petitioner and the learned Senior Government Pleader appearing

for the respondents, I am of the view that the petitioner is entitled

to relief from the payment of tax at rates applicable to stage

carriages for the period from 01.01.2019 to 31.10.2019 in respect

of vehicle bearing registration No.KL-08/Y 2587. It is not

disputed that owing to the decision of the State Transport

Authority on 23.12.2003, the life of all stage carriages was limited

to a period of 15 years and at the relevant time, there was no

statutory Rule determining the life of stage carriages. The said

Rule, namely Rule 260A was introduced in to the Kerala Motor

Vehicles Rules only on 29.01.2019. The vehicle of the petitioner

had completed the age of 15 years on 28.08.2018 and after that

date till the petitioner obtained a fresh fitness certificate in terms WP(C) NO. 2608 OF 2020

of Rule 260A of the Kerala Motor Vehicles Rules, the petitioner

was not in a position to operate the vehicle as a stage carriage.

While the learned Government Pleader may be right in contending

that there was no statutory or other inhibition in operating the

vehicle as a stage carriage after 29.01.2019, the fact remains that

the petitioner thereafter obtained Fitness Certificate in respect of

his vehicle in terms of the provisions contained in Rule 260A of

the Kerala Motor Vehicles Rules only in the month of February

2020. Therefore, I am of the view that the petitioner cannot be

called upon to pay tax at rates applicable to stage carriages for the

period from 01.01.2019 to 31.10.2019 as the vehicle had not been

put to use as a stage carriage during the aforesaid period on

account of a inhibition put in place by virtue of the decision of the

State Transport Authority on 23.12.2003. Though Rule 260A was

introduced w.e.f 29.01.2019, the said Rule only enables the

petitioner to use the vehicle which has crossed the age of 15 years

as a stage carriage. The petitioner had not actually obtained any

fitness permitting him to use the vehicle as such during the

aforesaid period of 01.01.2019 to 31.10.2019. Therefore, this writ

petition will stand allowed quashing the demands made to the WP(C) NO. 2608 OF 2020

petitioner for payment of tax at rates applicable to stage carriages

for the period from 01.01.2019 to 31.10.2019 and directing that the

petitioner shall pay tax at rates applicable to non transport

vehicles for the aforesaid period. For all other periods in dispute,

the petitioner will be liable to pay tax at rates applicable to stage

carriages except for the period during which the petitioner had

filed an intimation in Form G and exemption from payment of tax

had been extended to him.

The writ petition will stand ordered accordingly.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 2608 OF 2020

APPENDIX OF WP(C) 2608/2020

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE REGISTRATION PARTICULARS.

EXHIBIT P2 TRUE COPY OF THE ENQUIRY REPORT OF THE FIELD OFFICER CERTIFYING THAT THE VEHICLE IS GARAGED AND NOT USED FOR OPERATION TILL 29.4.2019.

EXHIBIT P3        TRUE COPY OF THE ENQUIRY REPORT
                  SHOWING THE VEHICLE HAS NOT CONDUCED
                  OPERATED DATED 3.9.2019.
EXHIBIT P4        TRUE COPY OF THE INTIMATION OF THE
                  RESPONDENT DATED 24.9.2019.
EXHIBIT P5        TRUE COPY OF THE REPLY SUBMITTED BY
                  THE PETITIONER DATED 27.9.2019.
EXHIBIT P6        TRUE COPY OF THE JUDGMENT IN WPC NO.
                  26993 OF 2019.
EXHIBIT P7        TRUE COPY OF THE ORDER OF THE 1ST
                  RESPONDENT DATED 12.11.2019.
EXHIBIT P8        TRUE COPY OF THE JUDGMENT IN WPC NO.
                  24604 OF 2019 DATED 17.9.2019.