Kerala High Court
M/S.Aaraaman Rock Pvt Ltd vs State Of Kerala on 17 October, 2016
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
MONDAY, THE 26TH DAY OF MARCH 2018 / 5TH CHAITHRA, 1940
WP(C).No. 10456 of 2018
PETITIONER:
M/S.AARAAMAN ROCK PVT LTD,
#36, PUDHU NAGAR, THENGAITHITTU,
PONDICHERRY- 605 008.
REPRESENTED BY ITS MANAGING DIRECTOR ABDUL SALAM.
BY SRI.BECHU KURIAN THOMAS (SENIOR ADVOCATE)
ADV.SRI.ENOCH DAVID SIMON JOEL
RESPONDENT(S):
1. STATE OF KERALA,
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF TRANSPORT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001
2. THE REGIONAL TRANSPORT OFFICER,
REGIONAL TRANSPORT OFFICE, ATTINGAL,
THIRUVANANTHAPURAM-695 101
BY SPECIAL GOVERNMENT PLEADER SRI.P. SANTHOSH KUMAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 26-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PBS
WP(C).No. 10456 of 2018
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED
17.10.2016 OF THE BRANCH OFFICE AT PONDICHERRY ISSUED BY
THE LABOUR OFFICER, PONDICHERRY.
EXHIBIT P2 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED
17.01.2017 ISSUED BY THE REGISTERING AUTHORITY,
PONDICHERRY.
EXHIBIT P3 TRUE COPY OF THE RECEIPT OF PAYMENT DATED 17.01.2017
ISSUED BY THE TRANSPORT DEPARTMENT, PONDICHERRY.
EXHIBIT P3(A) TRUE COPY OF THE INSURANCE POLICY FOR THE VEHICLE WITH
REGISTRATION NUMBER PY-01-CP-8888.
EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 01.03.2018 ISSUED BY THE
2ND RESPONDENT.
RESPONDENT'S EXHIBIT NIL
/TRUE COPY/
PA TO JUDGE
PBS
31/3/2018
P.B.SURESH KUMAR, J.
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W.P.(C) No.10456 of 2018
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Dated this the 26th day of March, 2018
JUDGMENT
The challenge in this writ petition is against Ext.P4 notice, by which the petitioner was directed to pay tax in respect of the vehicle referred to in the writ petition in accordance with the provisions contained in the Kerala Motor Vehicles Taxation Act, 1976 ('the Act'). The case of the petitioner is that the vehicle referred to in the writ petition is one registered in the State of Puducherry and is being used mainly in the said State and therefore, the petitioner is not liable to pay the tax in respect of the said vehicle in accordance with the provisions of the Act. The petitioner therefore seeks appropriate directions in this regard.
2. Heard the learned Senior Counsel for the WPC 10456/18 -:2:- petitioner and the learned Special Government Pleader.
3. Ext.P4 is only a show cause notice. A writ petition challenging a show cause notice on the ground that the factual allegations made therein are incorrect, cannot be entertained. However, having regard to the peculiar facts and circumstances of the case, as also the orders passed by this Court in identical matters, I deem it appropriate to permit the petitioner to prefer objections, if any, against the proposal made in Ext.P4 notice, within seven days from the date of receipt of a copy of the judgment. Needless to say that if the petitioner prefers objections as permitted above, the same shall be considered by the second respondent after affording the petitioner an opportunity of hearing, before further action is taken pursuant to Ext.P4 notice. Petitioner shall appear for hearing on 10/04/2018.
Sd/-
P.B.SURESH KUMAR, JUDGE vps 26/3 /True Copy/ PS to Judge