Kerala High Court
M/S.Ray Engineering Pvt.Ltd vs The District Executive Officer on 16 July, 2014
Author: Anil K.Narendran
Bench: Anil K.Narendran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN
THURSDAY, THE 10TH DAYOF SEPTEMBER 2015/19TH BHADRA, 1937
WP(C).No. 24570 of 2014 (U)
-------------------------------------------
PETITIONER(S) :
-------------------------
M/S.RAY ENGINEERING PVT.LTD.,
1/462 A OPPOSITE BPCL - CRL, AMBALAMUGAL P.O,ERNAKULAM,
REPRESENTED BY ITS DIRECTOR VARGHESE M.K.
BY ADV. SRI.M.JITHESH MENON
RESPONDENT(S) :
----------------------------
1. THE DISTRICT EXECUTIVE OFFICER,
KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD,
ERNAKULAM, PALARIVATTOM, KOCHI - 25.
2. THE JOINT REGIONAL TRANSPORT OFFICER,
[TAXATION OFFICER], SUB REGIONAL TRANSPORT OFFICE,
THRIPUNITHURA, PIN - 682 301.
3. THE ASSISTANT PROVIDENT FUND COMMISSIONER,
[ENFORCEMENT], EMPLOYEES PROVIDENT FUND ORGANISATION,
SUB REGIONAL OFFICE, BHAVISHYANIDHI BHAVAN, KALOOR,
KOCHI - 17.
4. T.S.SUDHEER,
S/O.SUBRAMANIAN P.K, H.N.6/458, THOPPILPARAMBIL (H),
MALAYATOOR, NEELEESHWARAM P.O., KALADY,
ANGAMALY, ERNAKULAM - 683 574.
R1 BY ADV. SRI.P.RAMAKRISHNAN, S.C
R2 BY SR.GOVERNMENT PLEADER SRI.S.SUDHEESH KUMAR
R3 BY ADV. DR.S.GOPAKUMARAN NAIR (SENIOR ADVOCATE)
ADV. SRI.A.RAJASIMHAN,SC,EPF ORGANISATION
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 10-09-2015, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
Msd.
WP(C).No. 24570 of 2014 (U)
-----------------------------------------
APPENDIX
PETITIONER(S)' EXHIBITS :
-----------------------------------------
EXHIBIT P1 : TRUE COPY OF THE REGISTRATION CERTIFICATE SHOWING
THE TRANSFER OF OWNERSHIP TO THE PETITIONER'S NAME
WITH EFFECT FROM 14.05.2014, IN RESPECT OF KL-41/4123.
EXHIBIT P2 : TRUE COPY OF THE REGISTRATION PARTICULARS OF
THE VEHICLE SHOWING THAT THE 4TH RESPONDENT WAS
THE PREVIOUS OWNER.
EXHIBIT P3 : TRUE COPY OF THE CHALAN DATED 16.07.2014
EXHIBIT P4 : TRUE COPY OF THE ENDORSEMENT REGARDING PAYMENT OF
TAX TILL 30.09.2014 DATED 31.07.2014.
EXHIBIT P5 : TRUE COPY OF THE JUDGMENT IN W.P.(C).NO.9701 OF 2011
DATED 31.03.2011.
EXHIBIT P6 : TRUE COPY OF THE JUDGMENT IN W.P.(C).NO.12201 OF 2012
DATED 05.06.2012.
EXHIBIT P7 : TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE
COURT IN W.P.(C).NO.16893 OF 2014 DATED 08.07.2014.
RESPONDENT(S)' EXHIBITS :
-------------------------------------------
NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
ANIL K.NARENDRAN, J.
-------------------------------------
W.P.(C)No.24570 of 2014
-------------------------------------
Dated this the 10th day of September, 2015
JUDGMENT
The petitioner is the registered owner of a heavy passenger vehicle bearing registration No.KL-41-4123, which was transferred in it's name with effect from 14.5.2014, as evident from Ext.P1 certificate of registration. Ext.P2 certificate of registration would indicate that the aforesaid vehicle was previously registered in the name of the 4th respondent till 13.5.2014. It is stated in the Writ Petition that the 4th respondent is part of a family concern under the name and style "Sisira Travels" and the said concern is covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as `the EPF Act'), which is evident from Ext.P3 challan showing remittance of contribution by M/s.Sisira Travels for the month of June, 2014. Based on the payment effected vide Ext.P3, the motor vehicle tax in respect of the vehicle in question for the quarter commenced on 1.7.2014 till 30.9.2014 was accepted, which is evident from Ext.P4. W.P.(C).No.24570 of 2014 2
2. It is stated in the Writ Petition that, after the transfer of ownership of the vehicle in the petitioner's name with effect from 14.5.2014, it is bound to make contribution to the 1st respondent and pay motor vehicle tax to the 2nd respondent from the quarter, which commenced from 1.7.2014. However, the 2nd respondent will accept motor vehicle tax only on production of proof regarding payment of contribution to the 1st respondent. Though the petitioner was prepared to pay contribution with effect from 14.5.2014, the 1st respondent has not accepted the same. It was in such circumstances, the petitioner has filed this Writ Petition before this Court seeking a writ of mandamus commanding the 1st respondent to accept contribution from him under the Kerala Motor Transport Workers Welfare Fund Scheme, for the quarter commenced on 1.7.2014, in respect of the heavy passenger vehicle bearing registration No.KL-41-4123. He has also sought for a writ of mandamus commanding the 2nd respondent to accept the motor vehicle's tax in respect of the aforesaid vehicle for the quarter commenced on 1.7.2014 on production of proof regarding payment before the 1st respondent. The petitioner is also relying on Ext.P5 W.P.(C).No.24570 of 2014 3 judgment of this Court in W.P.(C)No.9701 of 2011 and also Ext.P6 judgment in W.P.(C)No.12201 of 2012.
3. On 23.9.2014 this Court passed the following interim order:-
"The petitioner is willing to pay the Welfare Fund contributions from 14.05.2014; the date of purchase of the vehicle from the 4th respondent, who is said to be covered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952. On such contribution being paid, the first respondent shall issue clearance certificate provisionally, upon which the second respondent shall accept the tax also. It is made clear that the order will be provisional and the charge on the vehicle would survive, if the writ petition is eventually dismissed."
4. I heard the arguments of the learned counsel for the petitioner, the learned Standing Counsel for the Welfare Fund Board, the learned Government Pleader appearing for the 2nd respondent and the learned Standing Counsel for the 3rd respondent Provident Fund Commissioner.
5. The learned Standing Counsel for the 3rd respondent, namely, the Employees Provident Fund Organisation, on instructions W.P.(C).No.24570 of 2014 4 would submit that the establishment M/s.Sisira Travels was covered under the provisions of EPF Act during the relevant period. The learned Government Pleader on instructions would submit that the tax in respect of the aforesaid vehicle upto 30.9.2014 has been paid and accepted by the 2nd respondent on production of proof regarding payment of contributions under the EPF Scheme. The learned Standing Counsel for the 1st respondent would submit that, the petitioner may be directed to produce sufficient materials before the 1st respondent to prove payment of contribution under the EPF Scheme for the period upto 30.9.2014.
6. I have considered the rival submissions made at the Bar.
7. In Hymavathi K.V. Vs. Special Deputy Tahsildar and others (2008 (3) KLT 807) a Division Bench of this Court held that, in view of the proviso appended to Section 4 of the Kerala Motor Transport Workers Welfare Act, 1985, once an establishment, viz., motor transport undertaking is covered by the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 those Motor Transport Undertakings are kept out of Section 4 of the Kerala Motor Transport Worker's Welfare Fund Act. W.P.(C).No.24570 of 2014 5
8. In the case on hand, the fact that the establishment in which previous owner of the vehicle namely 4th respondent is an establishment covered under the provisions of the EPF Act is admitted by the learned Standing Counsel for the 3rd respondent. Similarly the learned Government Pleader has also submitted on instructions that, the motor vehicle tax in respect of the vehicle in question was accepted upto 30.9.2014 on verification of proof regarding payment of contributions under EPF Scheme as on that date.
9. Now, based on the interim order passed by this Court in this Writ Petition the petitioner has paid welfare fund contributions in respect of the vehicle in question from 14.5.2014 onwards, the date of purchase of the vehicle from the 4th respondent, and thereafter he has also paid motor vehicle tax in respect of the said vehicle.
10. In such circumstances, this Writ Petition is disposed of directing the petitioner to produce sufficient materials before the 1st respondent, namely the District Executive Officer of the Welfare Fund Board to substantiate the fact that no contribution is payable to the welfare fund in respect of the vehicle in question till W.P.(C).No.24570 of 2014 6 30.09.2014, since the establishment in which the previous owner of the vehicle, namely the 4th respondent is a part is covered by the provisions of the EPF Act. The petitioner shall produce such materials before the 1st respondent within a period of one month from the date of receipt of a certified copy of this judgment. The 1st respondent shall consider the same, with notice to the petitioner and issue an appropriate order regarding the liability, if any, of the vehicle in question for payment of welfare fund for the period till 30.09.2014. Such orders shall be passed, within a further period of three months from the date of production of a certified copy of this judgment.
Till such an order is passed, interim order granted by this Court shall continue to be in force.
Sd/-
ANIL K.NARENDRAN, JUDGE skj