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Kerala High Court
Hepzibha Lenil vs The Joint Regional Transport Officer on 8 January, 2026
WP(C) NO. 48265 OF 2025 1
2026:KER:909
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947
WP(C) NO. 48265 OF 2025
PETITIONER:
1 HEPZIBHA LENIL
AGED 49 YEARS
W/O LENIN, HOUSE NO. 4H, MANADATH, MISTY HEIGHTS,
ELOORKKARA, EAST KADUNGALLUR, ALUVA, ERNAKULAM DISTRICT,
PIN - 683511
2 LENIL KUMAR V.R.
AGED 51 YEARS
S/O. V.K. RAVEENDRAN, RESIDING AT VELLIIRAKATHOOTU HOUSE,
KALADY P.O., ASHRAMAM ROAD, KALADY, ERNAKULAM DISTRICT, PIN
- 683574
3 THRESAMMAL RAJAPPAN
W/O. RAJAPPAN, RESIDING AT 17/677/B, OPPOSITE NEDUMBASSERY
POST OFFICE, NEDUMBASSERY, ATHANI, ANGAMALY, ERNAKULAM
DISTRICT, PIN - 683585
BY ADVS.
SHRI.G.HARIHARAN
SRI.PRAVEEN.H.
SMT.K.S.SMITHA
SMT.B.R.SINDU
SRI.V.R.SANJEEV KUMAR
SMT.AFNA V.P.
SHRI.V.ROHITH
WP(C) NO. 48265 OF 2025 2
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RESPONDENTS:
1 THE JOINT REGIONAL TRANSPORT OFFICER
SUB-REGIONAL TRANSPORT OFFICE,ALUVA, PIN - 683001
2 TRANSPORT COMMISSIONER
TRANSPORT COMMISSIONERAT, 2ND FLOOR, TRANS TOWERS,
VAZHUTHACAUD, THYCAUD P.O., THIRUVANANTHAPURAM, PIN -
695014
SRI. P.S. APPU, GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.01.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 48265 OF 2025 3
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JUDGMENT
The petitioners are the owners of the vehicles used exclusively for
the transportation of passengers between aircraft and the terminal inside
the Coimbatore, Trichy and Cochin International Airports as Tarmac
Coaches, on the basis of the agreements executed. The writ petition
challenges the notices issued demanding motor vehicle tax.
2. The issue raised in this case is covered against the petitioners by
the judgment of this Court reported in 2025 SCC OnLine Ker 12510
[Natural Wood & Veneers Pvt.Ltd v. State of Kerala.
In view of the above, no relief can be granted to the petitioners.
Accordingly, the writ petition is dismissed.
Sd/-MOHAMMED NIAS C.P.
JUDGE
lsn
2026:KER:909
APPENDIX OF WP(C) NO. 48265 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF
PASSENGER BUS BEARING REGISTRATION NOS. KL-41L-
Exhibit P2 A TRUE COPY OF THE REGISTRATION CERTIFICATES OF
PASSENGER BUS BEARING REGISTRATION NOS. KL-41M-
Exhibit P3 A TRUE COPY OF THE REGISTRATION CERTIFICATES OF
PASSENGER BUS BEARING REGISTRATION NOS. KL-41M-
Exhibit P4 A TRUE COPY OF THE REGISTRATION CERTIFICATES OF
PASSENGER BUS BEARING REGISTRATION NOS.KL-41L-
Exhibit P5 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF
THE VEHICLE BEARING REGISTRATION NO. KL-41K-4208
Exhibit P6 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF
THE VEHICLE BEARING REGISTRATION NO. KL-63D-1115
Exhibit P7 A TRUE COPY OF THE COMMUNICATION DATED 01.04.2025
ISSUED BY THE SAID COMPANY
Exhibit P8 A TRUE COPY OF THE COMMUNICATION DATED 01.04.2025
ISSUED BY SRI. ANIL M., SENIOR STATION MANAGER
Exhibit P9 A TRUE COPY OF THE COMMUNICATION DATED 01.04.2025
ISSUED BY SRI. ANIL M., SENIOR STATION MANAGER,
Exhibit P10 A TRUE COPY OF THE COMMUNICATION DATED 03.06.2025
ISSUED BY SRI. ANIB NEDIYARA, AGM - HR &
ADMINISTRATION,
Exhibit P11 A TRUE COPY OF THE COMMUNICATION DATED 03.06.2025
ISSUED BY SRI. ANIB NEDIYARA, AGM-HR &
ADMINISTRATION OF M/S BIRD FLIGHT SERVICES INDIA
PVT. LTD., IN THE NAME OF THE 2ND PETITIONER
Exhibit P12 A TRUE COPY OF THE COMMUNICATION DATED 03.06.2025
ISSUED BY SRI. ANIB NEDIYARA, AGM-HR &
ADMINISTRATION OF M/S BIRD FLIGHT SERVICES INDIA
PVT. LTD., IN THE NAME OF THE 3RD PETITIONER
Exhibit P13 . A TRUE COPY OF THE DEMAND NOTICE DATED
11.11.2025 DEMANDING PAYMENT OF RS.1,89,700/- FOR
VEHICLE NO.KL-41L-0216 ISSUED BY THE 1ST
RESPONDENT
Exhibit P14 A TRUE COPY OF THE DEMAND NOTICE DATED 11.11.2025
DEMANDING PAYMENT OF RS.1,89,700/- FOR VEHICLE
NO.KL-41M-0422 ISSUED BY THE 1ST RESPONDENT
2026:KER:909
Exhibit P15 A TRUE COPY OF THE DEMAND NOTICE DATED 11.11.2025
DEMANDING PAYMENT OF RS.1,89,700/- FOR VEHICLE
NO. KL-41M-0398 ISSUED BY THE 1ST RESPONDENT
Exhibit P16 A TRUE COPY OF THE DEMAND NOTICE DATED 11.11.2025
DEMANDING PAYMENT OF RS.1,89,700/- FOR VEHICLE
NO. KL-41L-7286 ISSUED BY THE 1ST RESPONDENT
Exhibit P17 A TRUE COPY OF THE DEMAND NOTICE DATED 11.11.2025
DEMANDING PAYMENT OF RS.1,89,700/- FOR VEHICLE
NO. .KL-41K-4208 ISSUED BY THE 1ST RESPONDENT
Exhibit P18 A TRUE COPY OF THE DEMAND NOTICE DATED 11.11.2025
DEMANDING PAYMENT OF RS.1,89,700/- FOR VEHICLE
NO. KL-63D-1115 ISSUED BY THE 1ST RESPONDENT
Exhibit P19 A TRUE COPY OF THE OBJECTION DATED 21.11.2025
SENT BY THE 1ST PETITIONER AGAINST EXHIBIT.P13
DEMAND NOTICE ADDRESSED TO THE 1ST RESPONDENT
Exhibit P20 A TRUE COPY OF THE OBJECTION DATED 21.11.2025
SENT BY THE 1ST PETITIONER AGAINST EXHIBIT.P14
DEMAND NOTICE ADDRESSED TO THE 1ST RESPONDENT
Exhibit P21 A TRUE COPY OF THE OBJECTION DATED 21.11.2025
SENT BY THE 1ST PETITIONER AGAINST EXHIBIT.P15
DEMAND NOTICE ADDRESSED TO THE 1ST RESPONDENT
Exhibit P22 A TRUE COPY OF THE OBJECTION DATED 21.11.2025
SENT BY THE 1ST PETITIONER AGAINST EXHIBIT.P16
DEMAND NOTICE ADDRESSED TO THE 1ST RESPONDENT
Exhibit P23 A TRUE COPY OF THE OBJECTION DATED 21.11.2025
SENT BY THE 2ND PETITIONER AGAINST EXHIBIT.P17
DEMAND NOTICE ADDRESSED TO THE 1ST RESPONDENT
Exhibit P24 A TRUE COPY OF THE POSTAL RECEIPTS DATED
21.11.2025 EVIDENCING DISPATCH OF EXHIBIT.P19 TO
P24 OBJECTIONS
