Kerala High Court
Shrinath Travel Agency Pvt.Ltd vs State Of Kerala on 8 November, 2024
1
W.P.(C) Nos.6589 of 2019 and 10844 of 2019
2024:KER:83372
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 8TH DAY OF NOVEMBER 2024 / 17TH KARTHIKA, 1946
WP(C) NO. 6589 OF 2019
PETITIONER:
SHEEJA GEORGE,
PARAKKA HOUSE, AVANAMKODE,
CHOWRA P.O., ALUVA- 683571.
BY ADV.
SRI.P.DEEPAK
RESPONDENTS:
1 THE JOINT REGIONAL TRANSPORT OFFICER,
ALUVA - 683001.
2 THE COCHIN INTERNATIONAL AIRPORT LIMITED,
(REPRESENTED BY DEPUTY GENERAL MANAGER,
OPERATIONS) COCHIN INTERNATIONAL AIRPORT,
NEDUMBASSERY, ERNAKULAM DISTRICT, PIN- 683111.
3 DEPUTY TAHSILDAR,
ALUVA TALUK - 683001.
4 THE VILLAGE OFFICER,
NEDUMBASSERY - 683111
BY ADVS.
SRI.BENNY P.THOMAS, SC
SRI.D.PREM KAMATH
SRI.JUSTIN JACOB - SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08.11.2024, ALONG WITH WP(C).10844/2019, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
2
W.P.(C) Nos.6589 of 2019 and 10844 of 2019
2024:KER:83372
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 8TH DAY OF NOVEMBER 2024 / 17TH KARTHIKA, 1946
WP(C) NO. 10844 OF 2019
PETITIONER:
M/S.SHRINATH TRAVEL AGENCY PVT.LTD
BASEMENT SAHAJANAND PARK, SHAHIBAUG ROAD,
SHAHIBAUG, AHMEDABAD-380 004. (REPRESENTED BY
ITS DIRECTOR MR. BHAVESH KABRA)
BY ADVS.
G.HARIHARAN
SRI.PRAVEEN.H.
SMT.K.S.SMITHA
SRI.V.R.SANJEEV KUMAR
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS PRINCIPAL SECRETARY TO
GOVERNMENT, TRANSPORT DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2 TRANSPORT COMMISSIONER
TRANS TOWERS, VAZHUTHAKADU,
THIRUVANANTHAPURAM-695 014.
3 UNION OF INDIA
REPRESENTED BY THE PRINCIPAL SECRETARY TO
GOVERNMENT, MINISTRY OF ROAD TRANSPORT AND
HIGHWAYS, PARLIAMENT STREET, NEW DELHI-110 001.
4 JOINT REGIONAL TRANSPORT OFFICER
SUB-REGIONAL TRANSPORT OFFICE, MINI CIVIL
STATION, ANGAMALY, ERNAKULAM DISTRICT-683 572.
5 COCHIN INTERNATIONAL AIRPORAT LTD, (CIAL)
NEDUMBASSERY P.O., ERNAKULAM DISTRICT,
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W.P.(C) Nos.6589 of 2019 and 10844 of 2019
2024:KER:83372
PIN-683 585 (REPRESENTED BY ITS MANAGING
DIRECTOR).
6 AIR INDIA AIR TRANSPORT SERVICES LTD.
(A WHOLLY OWNED SUBSIDIARY OF AIR INDIA LTD),
SOUTHERN REGIONAL OFFICER, CODE NO.(4), COCHIN
INTERNATIONAL AIRPORT LTD, (CIAL), NEDUMBASSERY
P.O., ERNAKULAM DISTRICT, PIN-683 585.
BY ADVS.
SRI.P.BENNY THOMAS
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.D.PREM KAMATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SMT.SONY.K.B, GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2024, ALONG WITH WP(C).6589/2019, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
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W.P.(C) Nos.6589 of 2019 and 10844 of 2019
2024:KER:83372
HARISANKAR V. MENON, J.
------------------------------------
W.P.(C) Nos.6589 of 2019 and 10844 of 2019
---------------------------------------------
Dated this the 8th day of November, 2024
JUDGMENT
The petitioners have filed the captioned writ petitions challenging the demand of motor vehicle tax with reference to certain passenger coaches owned by them, exclusively used for the transportation of passengers between the airport terminal and the aircraft.
2. The issue is already decided against the petitioners by virtue of the decision of this Court in W.P.(C) No.21489 of 2011 dated 21.07.2023.
In the light of the afore judgment, these writ petitions are dismissed.
Sd/-
HARISANKAR V. MENON JUDGE anm 5 W.P.(C) Nos.6589 of 2019 and 10844 of 2019 2024:KER:83372 APPENDIX OF WP(C) 6589/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF KL-41-K-4208. EXHIBIT P2 TRUE COPY OF THE CERTIFICATE DATED 19.02.2019 ISSUED BY BIRD WORLDWIDE FLIGHT SERVICES PRIVATE LIMITED. EXHIBIT P2(a) TRUE COPY OF THE CERTIFICATE ISSUED BY THE BIRD WORLDWIDE FLIGHT SERVICES PRIVATE LIMITED DATED 15.11.2018. EXHIBIT P3 TRUE COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 31.07.2018. EXHIBIT P4 TRUE COPY OF THE MEMO DATED 31.10.2018. EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE DATED 01.02.2019 WITH ENGLISH TRANSLATION. EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 22.11.2018 IN WPC NO.37573 OF 2018. 6 W.P.(C) Nos.6589 of 2019 and 10844 of 2019 2024:KER:83372 APPENDIX OF WP(C) 10844/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE WORK ORDER DATED 20.5.2016 ISSUED BY THE 6TH RESPONDENT IN FAVOUR OF THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE REGISTRTION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.DD-03 L-9433.
EXHIBIT P3 TRUE COPY OF THE REGISTRTION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.DD-03 L-9434.
EXHIBIT P4 TRUE COPY OF THE REGISTRTION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.DD-03 L-9439.
EXHIBIT P5 TRUE COPY OF THE REGISTRTION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.DD-03 L-9451.
EXHIBIT P6 TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.GJ-18 AX-8965.
EXHIBIT P7 TRUE COPY OF THE E-MAIL COMMUNICATION DATED 19.3.2019 SENT BY THE 6TH RESPONDENT ADDRESSED TO THE PETITIONER. EXHIBIT P8 TRUE COPY OF THE CIRCULAR DATED 10.12.2002 ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF TRANSPORT AND HIGHWAYS VIDE NOTIFICATION NO.RT-11012/2/2002-MLV DTED 10.12.2002.
EXHIBIT P9 TRUE COPY OF THE CIRCULAR DATED 3.11.1992 ISSUED BY THE GOVERNMENT OF INDIA. EXHIBIT P10 TRUE COPY OF THE JUDGMENT MADE IN SPECIAL CIVIL APPLICATION NO.18553/2014 ON 26.11.2015 7 W.P.(C) Nos.6589 of 2019 and 10844 of 2019 2024:KER:83372 EXHIBIT P11 TRUE COPY OF INTERIM ORDER MADE IN WPC NO.6581/2019 DATED 6.3.2019. RESPONDENT EXHIBITS EXHIBIT R4(a) TRUE COPY OF LETTER FROM CIAL. EXHIBIT R4(b) TRUE COPY OF THE PERMIT DETAILS OF THE VEHICLES.