Muhammed Shaji.K vs Deputy Transport Commissioner on 10 June, 2020

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Kerala High Court

Muhammed Shaji.K vs Deputy Transport Commissioner on 10 June, 2020

Bench: Amit Rawal

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE AMIT RAWAL

    WEDNESDAY, THE 10TH DAY OF JUNE 2020 / 20TH JYAISHTA, 1942

                      WP(C).No.11344 OF 2020(P)


PETITIONER:

               MUHAMMED SHAJI.K
               AGED 37 YEARS
               S/O. MUHAMMED, KANNIYAKATH HOUSE,
               THEKKUMMURI P O, OTTAPALAM, PALAKKAD.

               BY ADV. SRI.I.DINESH MENON

RESPONDENTS:

      1        DEPUTY TRANSPORT COMMISSIONER
               CENTRAL ZONE II, THRISSUR,
               AYYANTHOLE PO, THRISSUR-680003,

      2        THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER
               COLLECTORATE P O,
               UPHILL, MALAPPURAM-676505.




               GP DR THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.11344 OF 2020(P)

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                                JUDGMENT

Dated this the 10th day of June 2020 The grievance of the petitioner in the instant case is that in view of the judgment rendered by the Division Bench in Writ Appeal No.220 of 2018 dated 12th July 2018, fixing the cut off date as 1.10.2017, payment of the tax of a motor vehicle is on the basis of seating capacity and not on the floor area basis. The registration certificate of the vehicle in question ie., KL-51G-6281 is dated 04.08.2016 prior to the cut off date. In such circumstances, the department cannot insist for payment of tax on the floor area ratio but it has to be on the seating capacity.

2. The learned Government Pleader do not dispute the decision of the Division Bench aforementioned. Having heard the learned counsel for the parties, I dispose of the writ petition with a direction to consider prayer of the petitioner for accepting the tax on the basis of the seating capacity instead of floor area basis by giving the benefit of the finding of this Court in the judgment in WP(C).No.11344 OF 2020(P) 3 WA No.220 of 2018, within a period of 30 days from the date of receipt of a copy of this judgment.

Writ petition is disposed of as above.

Sd/-


                                               AMIT RAWAL

    dlk/10.06.2020                                 JUDGE
 WP(C).No.11344 OF 2020(P)

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                             APPENDIX
    PETITIONER'S EXHIBITS:

    EXHIBIT P1          TRUE COPY OF THE R.C PARTICULARS OF THE

VEHICLE BEARING REGN. NO. KL-51 G 6281.

EXHIBIT P2 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS DATED 05.06.2020.

EXHIBIT P3 TRUE COPY OF THE JUDGMENT IN WPC NO.34808 OF 2019 DATED 11.02.2020

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