Kerala High Court
Saji Kumar M.B vs Regional Transport Officer on 10 January, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 860 OF 2025
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2025:KER:1653
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 10TH DAY OF JANUARY 2025 / 20TH POUSHA, 1946
WP(C) NO. 860 OF 2025
PETITIONER(S):
SAJI KUMAR M.B., AGED 55 YEARS
S/O BALAKRISHNAN NAIR, ROHINI HOUSE,
MURUKKUMPUYZHA, PALA PO,
KOTTAYAM, PIN - 686 575.
BY ADVS.
P.SIVARAJ
M.MEHAR FARSANA
RESPONDENT(S):
1 REGIONAL TRANSPORT OFFICER
CHETTIMATTOM, PALA P O,
KOTTAYAM DISTRICT, PIN - 686 575.
2 KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD
(KMTWWFB)
MUNDAKKAL VILLAG, KOLLAM, PIN - 691 001.
REPRESENTED BY ITS SECRETARY
SMT. JASMIN M.M. (GP)
SRI.K.S.MANU, SC - R2
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.01.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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BECHU KURIAN THOMAS, J.
......................................................
W.P.(C) No.860 of 2025
...................................................
Dated this the 10th day of January, 2025
JUDGMENT
Petitioner seeks for the following reliefs :
i)To issue a writ of mandamus or any other appropriate writ,
order or direction commanding and compelling the 1 st
respondent to receive the road tax in respect of petitioner's
autorikshaw bearing Reg.No.KL-35-J-3192 for the year 2025;
ii)To declare that registration of a contract carriage vehicle (A/R
Permit) with the Kerala Motor Transport Workers Welfare Fund
Board is not a pre-requisite for payment of road tax;
2. Petitioner claims to be the holder of a contract carriage permit
relating to an autorikshaw bearing registration No.KL-35/J-3192.
Petitioner has not paid the tax due to be paid on 31.12.2024, which
time limit is extended till 15.01.2025. However, when petitioner
attempted to pay the tax, it was declined due to non payment of
the contribution to Motor Transport Workers Welfare Fund [for
short, 'the Welfare Fund'] as provided under the Kerala Motor
Transport Workers Welfare Fund Act, 1985 [for short, 'the Act'].
According to the petitioner, the tax due on the motor vehicle
cannot be made dependent upon the Board, and therefore, he must
be permitted to pay the tax without making any contribution under
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the aforementioned Statute.
3. I have heard Sri.Sivaraj P., the learned counsel for the petitioner,
Sri.K.S.Manu, the learned Standing Counsel for the second
respondent and Smt.Jasmin M.M., the learned Government Pleader.
4. The Act was enacted to provide for the constitution of a fund to
promote the welfare of motor transport workers in the State. By an
amendment effected in 2005 a 'self employed person' is defined in
Section 2 (ja) of the Act as a p erson other than an employee who is
engaged in the profession of a motor transport undertaking by
actually operating the vehicle and depending mainly on such a motor
transport undertaking for his livelihood. Similarly, Section 4 of the
said Act was amended to provide for contributions to the fund by
even a self employed person. Section 8 of the Act provides for
determination of the amount due under the Act.
5. Under Section 4(7) of the Kerala Motor Vehicles Taxation Act, 1976, it
is stipulated that every person having possession or control of the
motor vehicle, including its owner in respect of the motor transport
undertaking liable to pay contribution under the Act before
effecting payment of tax produce before the Taxation Officer the
receipt of remittance of the contribution towards welfare fund due
upto the preceding month.
6. The validity of these provisions came up for consideration before
the Supreme Court in All Kerala Distributors Association,
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Kottayam Unit, represented by its Secretary v. The State of
Kerala & Anr. 2022 Live Law (SC) 639 wherein it was held that the
Act is a beneficial legislation with the avowed objective to ensure
strict compliance of payment of welfare fund contribution.
Thereafter the Supreme Court upheld the validity of the amended
provisions of the Act. In view of the aforementioned judgment, the
validity of the amended provisions cannot any longer be called in
question. The liability of even self employed persons has been
statutorily fixed by the provisions in the amended Act.
7. Further in the decision in Dharmaratnam v. State of Kerala
2009 (1) KLT 343 this Court has held that even a self employed
person is duty bound to contribute to the welfare fund. In that view
of the matter, petitioner cannot wriggle out of his liability to pay
contribution to the Welfare Fund.
8. Therefore, the petitioner's claim for payment of tax without making
the contribution to the Welfare Fund is legally without any basis.
Hence, I find no merit in this writ petition and it is dismissed.
sd/-
BECHU KURIAN THOMAS
JUDGE
AMV/10/01/2025
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APPENDIX OF WP(C) 860/2025
PETITIONER EXHIBITS
EXHIBIT-P1 A TRUE COPY OF THE CERTIFICATE OF
REGISTRATION IN RESPECT OF THE PETITIONER'S
VEHICLE ISSUED BY THE 1ST RESPONDENT
EXHIBIT P2 A TRUE COPY OF THE PERMIT IN RESPECT OF THE
CONTRACT CARRIAGE PERMIT (A/R PERMIT) DATED
20.02.2024 ISSUED BY PALA SRTO
EXHIBIT P3 A TRUE COPY OF THE INDIAN UNION DRIVING
LICENCE ISSUED ON 21.01.2013 BY GOVERNMENT OF
KERALA IN FAVOUR OF THE PETITIONER
EXHIBIT P4 A TRUE COPY OF THE TEXT MESSAGE DATED
18.12.2024 DOWNLOADED FROM THE WEBSITE
EXHIBIT P5 A TRUE COPY OF THE INCOME CERTIFICATE DATED
09.10.2024 ISSUED BY MEENACHIL VILLAGE OFFICE
EXHIBIT P6 A TRUE COPY OF THE REPRESENTATION SUBMITTED
BEFORE THE 1ST RESPONDENT THROUGH E-MAIL
DATED AS.19.12.2024
EXHIBIT P7 A TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT
DATED 20.12.2024 RECEIVED FROM THE TRANSPORT
COMMISSIONER
