Kerala High Court
Rejith Kumar .M vs State Of Kerala on 29 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 19239 OF 2024
PETITIONER:
REJITH KUMAR .M
AGED 41 YEARS
S/O. MURALEEDHARAN ,NARAYANI SADANAM ,KARICKAL ,
PAVITHRESWARAM. P.O., KOTTARAKARA ,KOLLAM,
PIN - 691 507.
BY ADV PRASAD CHANDRAN
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY SECRETARY, LAW (LEGISLATION -A)
DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
2 THE JOINT REGIONAL TRANSPORT OFFICER ,KOTTARAKARA
(TAXATION OFFICER ) SUB REGIONAL TRANSPORT OFFICE ,MINI
CIVIL STATION,PUTHOOR ROAD ,KOTTARAKARA, KOLLAM,
PIN - 691 506.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19239 OF 2024
: 2 :
JUDGMENT
The petitioner is the registered owner and permit
holder of stage Carriage bearing registration No.KL-
17/D-536. 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 2 nd 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
WP(C) NO. 19239 OF 2024
for the following reliefs:
"(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
WP(C) NO. 19239 OF 2024
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
Vehicles Taxation Act, the same will be considered in
the light of the said judgments.
In the light of the said submission, the writ
petition is disposed of with direction that if the
petitioner makes a representation to the 2 nd respondent
for assessing the tax in respect of his vehicle on the
basis of the seating capacity provided in the Schedule to
the Kerala Motor Vehicles Taxation Act, the 2 nd
respondent shall consider the same in the light of the
decision in Mansoor (supra) and the judgment in W.A.
WP(C) NO. 19239 OF 2024
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
SRJ
WP(C) NO. 19239 OF 2024
APPENDIX OF WP(C) 19239/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION
OF THE PETITIONER'S VEHICLE KL-17/D 536
