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 : 3 : 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 : 4 : 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 : 5 : 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 : 6 : 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