Kerala High Court
Ambili Sreekumar vs The Regional Transport Officer on 22 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:78526
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
WP(C) NO. 36547 OF 2024
PETITIONER:
AMBILI SREEKUMAR,
AGED 56 YEARS, W/O. SREEKUMAR,
DEEPASREE, MANGAD POST, KOLLAM, PIN - 691 015.
BY ADVS.
RILGIN V.GEORGE
K.T.RAVEENDRAN
AKSHARA K.P.
ANGEL MARY GEORGE
RESPONDENT:
THE REGIONAL TRANSPORT OFFICER,
(TAXATION OFFICER), REGIONAL TRANSPORT OFFICE,
KOLLAM, PIN - 691 013.
BY ADV. JASMINE M.M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C) 36547/2024 2
JUDGMENT
The petitioner has approached this Court praying for the
following reliefs:
I. "Declare that petitioner is liable to pay motor vehicles tax in
respect of the vehicle covered by Exhibit P1 certificate of
registration only on the basis of the passenger capacity of
the vehicle and not on the basis of the floor area in the light
of the dictum laid down in Exhibit P2 judgment in WA No:
220 of 2018.
II. Issue a writ in the nature of mandamus or such other writ,
order or direction commanding the respondent to allow the
petitioner to remit motor vehicles tax in respect of the
vehicle covered by Exhibit P1 certificate of registration on
the basis of the passenger capacity of the vehicle".
It is the case of the petitioner that the matter stands covered by
Ext.P2 Division Bench judgment of this Court in State of Kerala
and Others v. Mohandas U. K. and Others; 2018 KHC 5490 .
2. When this matter came up for consideration on 18-10-2024,
the writ petition was adjourned to enable the learned Government
Pleader to obtain instructions as to whether the matter is covered in
terms of the directions issued by this Court in the judgment
referred to above.
3. The learned Government Pleader submits today that the
issue raised in this writ petition stands covered by the judgment of
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this Court in Mohandas U. K. (supra), and therefore, the
respondent may be directed to compute the liability of the
petitioner to pay motor vehicle tax on the basis of seating capacity.
4. Accordingly, this writ petition will stand disposed of
directing the respondent to compute the tax payable by the
petitioner in respect of vehicle bearing registration
No.KL-02-BC-2891 in terms of passenger capacity/seating capacity
plus standing capacity on the basis of the declaration contained in
the judgment of this Court in Mohandas U. K. (supra).
Writ petition is disposed of accordingly.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:78526
APPENDIX OF WP(C) 36547/2024
PETITIONER'S EXHIBITS
Exhibit P1 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION
OF KL-02-BC-2891
Exhibit P2 A TRUE COPY OF THE JUDGMENT DATED 12.07.2018 IN
WA NO: 220 OF 2018.
Exhibit P3 A TRUE COPY OF THE TAX RECEIPT DATED 13.05.2024
FOR THE QE 30.06.2024
Exhibit P4 A TRUE COPY OF THE TAX RECEIPT DATED 11.08.2024
FOR THE QE 30.09.2024
