Kerala High Court
Unknown vs By Advs.Sri.M.Sasindran on 9 August, 2017
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 23RD DAY OF FEBRUARY 2018 / 4TH PHALGUNA, 1939
WP(C).No. 4977 of 2018
PETITIONER(S)
PUTHIYAVALAPPIL SHAHUL HAMEED,
S/O. MAHMOOD, 'SHAZEEB' HOUSE, POOTHAPPARA, AZHEEKODE
P.O., KANNUR-670009.
BY ADVS.SRI.M.SASINDRAN
SRI.S.SHYAM KUMAR
RESPONDENT(S):
1. THE DEPUTY TAHSILDAR,
KANNUR TALUK, KANNUR-670001.
2. THE REGIONAL TRANSPORT OFFICER,
KANNUR, KANNUR DISTRICT, PIN-670001.
3. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAXES, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 4977 of 2018 (V)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE IN
WHICH THE DETAILS OF TAX PAID IS ALSO
INCORPORATED.
EXHIBIT P2 A TRUE COPY OF THE NOTICE DATED 9.8.2017 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER.
EXHIBIT P3 A TRUE COPY OF THE REPLY DATED 24.8.2017
SUBMITTED BY THE WIFE OF THE PETITIONER ON HIS
BEHALF.
EXHIBIT P4 A TRUE COPY OF THE NOTICE DATED 25.08.2017 ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER.
EXHIBIT P5 A TRUE COPY OF THE NOTIFICATION DATED 1.1.2015.
EXHIBIT P6 A TRUE COPY OF THE NOTIFICATION DATED 13.11.2014.
EXHIBIT P7 A TRUE COPY OF THE NOTICE DATED 2.2.2018 ISSUED
UNDER SECTION 7 OF THE REVENUE RECOVERY ACT.
EXHIBIT P8 TRUE COPY OF NOTICE DATED 2.2.2018 ISSUED UNDER
SECTION 34 OF THE REVENUE RECOVERY ACT.
// true copy //
Sd/-
PS TO JUDGE
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.4977 of 2018
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Dated this the 23rd day of February, 2018
JUDGMENT
Petitioner purchased a light motor vehicle and registered the same temporarily on 27.09.2014. At the time of temporary registration of the vehicle, the petitioner was called upon to pay 15% of the purchase value of the vehicle towards the one time tax payable under the Kerala Motor Vehicles Taxation Act (the Act) and the petitioner remitted the same. After about three years, the petitioner was called upon to pay 5% of the purchase value of the vehicle more towards the one time tax payable in respect of the vehicle, in the light of the amendment brought to the relevant provision in the statute with effect from 13.11.2014. In terms of the said amendment, the rate of one time tax payable in respect of the vehicle purchased by the petitioner has been revised from 15% of the purchase price to 20% of WPC.No.4977 of 2018 2 the purchase price. The petitioner objected the additional demand made on him. Ext.P3 is the objection of the petitioner. Ext.P3 objection has now been turned down by the competent authority in terms of Ext.P4 communication. Ext.P4 communication is under challenge in the writ petition.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. The fact that the vehicle of the petitioner is one falling within the classes mentioned in the second proviso to sub-section (1) of Section 3 of the Act and the fact that the petitioner is, therefore, liable to pay one time tax for the vehicle at the rate specified in Annexure-I, are not disputed by the petitioner. The case of the petitioner, on the other hand, is only that he has paid the one time tax payable in respect of the vehicle at the rate of 15% of the purchase value of the vehicle at the time of temporary registration of the vehicle itself and therefore, he cannot be called upon to pay additional tax on the basis the revision of WPC.No.4977 of 2018 3 the rate of tax introduced later with effect from 13.11.2014. Sub-section (1) of Section 3 of the Act, which is relevant in the context, reads thus:
b