Kerala High Court
Rahim K.K vs The Regional Transport Officer on 27 December, 2019
Author: V Raja Vijayaraghavan
Bench: V Raja Vijayaraghavan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
FRIDAY, THE 27TH DAY OF DECEMBER 2019 / 6TH POUSHA, 1941
WP(C).No.35860 OF 2019(F)
PETITIONER/S:
RAHIM K.K.,
AGED 32 YEARS,
KANNANKUNNUMMAL, ELATTIL P.O., KODUVALLY, KOZHIKODE-
673 572.
BY ADV. SRI.STALIN PETER DAVIS
RESPONDENT/S:
THE REGIONAL TRANSPORT OFFICER,
(TAXATION OFFICER), COLLECTORATE COMPLEX, KOZHIKODE-
WAYANAD ROAD, KOZHIKODE-673 620.
OTHER PRESENT:
SRI. REVIKRISHNAN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.35860 OF 2019(F) 2
JUDGMENT
The petitioner is the owner of a stage carriage which was registered on 30.9.2011. An amendment was introduced to the Kerala Motor Vehicles Taxation Act as per which the vehicles registered with effect from 18.7.2016 were ordered to remit tax on the basis of floor area. According to the petitioner, the said provision was struck down by a learned Single Judge of this Court in Mansoor Vs. State of Kerala [2018 (1) KLT 50]. The judgment was challenged in Appeal and their Lordships of the Division Bench in WA 220 of 2018 and connected cases held as follows in para 6 of the judgement.
".............The instant Writ Petitions can be allowed on the basis of the finding that the petitioners who were registered before the Code of Practice for Bus Body Design and Approval was brought into force, have to be levied tax on the basis of the seating and standing capacity as available in the statute earlier and now continued for the vehicles prior to 18.07.2016."
2. The petitioner points that in identical matters, this Court has passed orders, one of which is produced as Exhibit P2.
3. Heard Sri. Revi Krishnan, the learned Government Pleader, WP(C).No.35860 OF 2019(F) 3 who does not oppose the said request.
4. Having considered the submissions and in view of Ext.P2 order, the following order is passed:
If the petitioner's vehicle is registered prior to 01.10.2017, in the light of the judgment of this Court in Mansoor Vs. State of Kerala (supra) as clarified by the observations in W.A.No.220 of 2018, the motor vehicle tax shall be accepted based on seating capacity.
The writ petition is disposed of as above.
Sd/-
RAJA VIJAYARAGHAVAN V JUDGE DSV/27.12.19 WP(C).No.35860 OF 2019(F) 4 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY REGISTRATION CERTIFICATE OF THE PETITIONERS VEHICLE KL-10/AH 9255.
EXHIBIT P2 A TRUE COPY OF SIMILAR JUDGMENT IN WPC 10330/19 DT 3/4/19.
RESPONDENT'S/S EXHIBITS:
NIL //TRUE COPY// P.A.TO JUDGE