Kerala High Court
Shankari Premasenan vs State Of Kerala on 28 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
TUESDAY, THE 28TH DAY OF MAY 2024 / 7TH JYAISHTA, 1946
WP(C) NO. 18411 OF 2024
PETITIONER/S:
SHANKARI PREMASENAN
AGED 32 YEARS
W/O.M.V. DIBIN ,MALIACKAL HOUSE, NEAR KSRTC BUS
STAND , PERUMBAVOOR . P.O. ERNAKULAM, PIN -
683542
BY ADV PRASAD CHANDRAN
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY SECRETARY, LAW (LEGISLATION -A)
DEPARTMENT, GOVERNMENT,
SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001
2 THE JOINT REGIONAL TRANSPORT OFFICER
PERUMBAVOOR, (TAXATION OFFICER ) SUB REGIONAL
TRANSPORT OFFICE , PERUMBAVOOR, MUNICIPAL
SHOPPING COMPLEX BUILDING, PATTAL, IRINGOLE
P.O. ERNAKULAM PIN, PIN - 683545
BY G.P. SMT. JASMIN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 28.05.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2
WPC 18411 OF 2024.
JUDGMENT
The petitioner is the registered owner and
permit holder of stage Carriage bearing registration
No.KL-40/V-7889. According to the petitioner, the 2 nd
respondent has assessed tax in respect of the said
vehicle in accordance with Section 2(ac) and the fourth
proviso to section 3(1) of the Kerala Motor Vehicles
Taxation Act, 1976 based on the floor area. The
petitioner contends that the 2nd respondent ought to
have assessed the tax according to the seating capacity
as per the schedule provided in the Kerala Motor
Vehicles Taxation Act in view of the dictum laid down
by this Court in Mansoor and others v. State of
Kerala and others [2018 (1) KLT 50]. The writ
petition is filed for the following reliefs:
WPC 18411 OF 2024.
"(i)To issue a writ of mandamus or any other
appropriate writ, direction or order directing the 2nd
respondent to assess the tax in respect of the
petitioner's stage carriage KL-40/V-7889 based on the
seating capacity in the schedule provided in the Kerala
Motor Vehicles Taxation Act and not in accordance with
Section 2(ac) and the fourth proviso to Section 3(1) of
the Kerala Motor Vehicles Act,1976 which is declared
unconstitutional;
(ii)To issue such other writs, orders or direction which
this Hon'ble Court may deem fit and proper to issue in
the facts and circumstances of the case".
2. When the writ petition came up for
consideration today, the learned Government Pleader,
on instructions, submits that the request of the
petitioner can be considered in the light of the
judgment in Writ Appeal No.220/2018 and connected
cases dated 12.07.2018 and Mansoor (supra). It is
further submitted that, if the petitioner makes a
representation to the 2nd respondent for assessing the
tax in respect of her vehicle on the basis of the seating
capacity provided in the schedule to the Kerala Motor
WPC 18411 OF 2024.
Vehicles Taxation Act, the same will be considered in
the light of the said judgment.
In the light of the said submission, the writ
petition is disposed of with direction that if the petitioner
makes a representation to the 2nd respondent for assessing
the tax in respect of her vehicle on the basis of the seating
capacity provided in the Schedule to the Kerala Motor
Vehicles Taxation Act, the 2nd respondent shall consider the
same in the light of the decision in Mansoor (supra) and
the judgment in W.A. No.220 of 2018 as expeditiously as
possible, at any rate, within a period of one month from
the date of receipt of such representation.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
al/-
WPC 18411 OF 2024.
APPENDIX OF WP(C) 18411/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE CERTIFICATE OF
REGISTRATION OF THE PETITIONER'S
VEHICLE KL-40/V 7889
