Kerala High Court
Abdul Muthalib A.K vs The Regional Transport Officer ... on 27 July, 2020
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
MONDAY, THE 27TH DAY OF JULY 2020/5TH SRAVANA, 1942
W.P(C).No.12606 OF 2020(A)
PETITIONER:
ABDUL MUTHALIB A.K
AGED 43 YEARS
S/O. MAMMOOTTY HAJI, 9/187, AKKARA HOUSE,
KANDATHUVAYAL, VELLAMUNDA P.O., WAYANAD DISTRICT.
BY ADV. SRI.SAJU J.VALLYARA
RESPONDENT:
THE REGIONAL TRANSPORT OFFICER (TAXATION OFFICER)
WAYANAD, CIVIL STATION, PIN-670 645, WAYANAD DISTRICT.
BY SMT.THUSHARA JAMES, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 27.07.2020, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C).No.12606/2020 :: 2 ::
JUDGMENT
The petitioner has approached this Court seeking a direction to the respondent to assess the vehicle produced by him before the respondent to Motor Vehicle Tax in accordance with the seating capacity and not in accordance with the floor area.
2. Heard the learned counsel for the petitioner and also the learned Government Pleader for the respondent.
On a consideration of the facts and circumstances of the case and the submissions made across the Bar and taking note of the judgment of this Court in Mansoor v. State of Kerala - [2018 (1) KLT 50] and Writ Appeal No.220/2018 [State of Kerala v. Mohandas U.K. and Others], the writ petition is allowed by directing the respondent to receive tax from the petitioner in respect of the vehicle No.KL-16-Q-6333 based on the seating capacity of the vehicle and not on the basis of the floor area. The W.P.(C).No.12606/2020 :: 3 ::
excess amount of tax, if any, collected from the petitioner may be adjusted towards the future dues of vehicle tax.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sd APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 PHOTOCOPY OF THE REGISTRATION CERTIFICATE IN RESPECT OF STAGE CARRIAGE VEHICLE BEARING REGN.NO.KL-16-Q-6333.
EXHIBIT P2 PHOTOCOPY OF THE MEMO VIDE REFERENCE NO.C1/KL-
16-Q-6333/20/W DATED 4.6.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER.
EXHIBIT P3 PHOTOCOPY OF THE REPLY DATED 16.6.2020 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT AGAINST EXHIBIT P-2 MEMO.
RESPONDENTS EXHIBITS: NIL.
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P.S. TO JUDGE