Kerala High Court
P.K.Farvesh vs State Of Kerala on 23 November, 1991
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
MONDAY, THE 7TH DAY OF APRIL 2014/17TH CHAITHRA, 1936
WP(C).No. 9388 of 2014 (W)
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PETITIONER(S):
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1. P.K.FARVESH, MANAGING PARTNER,
M/S.P.K.TRAVELS, NO.107,
UMMER BUILDING, KALASIPALAYAM MAIN ROAD,
BANGALORE - 560 002.
2. B.K.MUSHEER AHMED, PROPRIETOR,
M/S.S.K.S. TOURIST CORPORATION,
S/O.LATE KHAMARUDDIN, AGED 52 YEARS,
NO.97, GR FLR RK BUILDING, KALASIPALAYAM MAIN ROAD,
BANGALORE - 560 002.
3. M.T. SUNIL KUMAR, M/S.KALPAKA TRAVELS,
S/O.M.T.MUKUNDAN, NO.88, KALASIPALAYAM MAIN ROAD,
BANGALORE - 560 002.
4. M.T.SAHADEVAN, M/S.KALPAKA TRAVELS,
S/O.M.T.MUKUNDAN, NO.88, KALASIPALAYAM MAIN ROAD,
BANGALORE - 560 002.
5. MAHIJA PRAKASHAN, AGED 45 YEARS,
W/O.M.T. PRAKASHAN, NO.84/85, OPP. BUSSTAND,
BANGALORE - 560 002.
6. M.T.SURAJA, AGED 47 YEARS,
D/O.K.SHARADA, NO.84/85, OPP. BUSSTAND,
KALASIPALAYAM MAIN ROAD,
BANGALORE - 560 002.
7. C.SAJITHKUMAR, AGED 40 YEARS,
S/O.C.RAJAN, NO.19 CORPORATION BUILDING,
KALASIPALAYAM MAIN ROAD,
BANGALORE - 560 002.
8. P.SREEJA, AGED 47 YEARS,
D/O.P.P.SHANTHAKUMAR,
NO.84/85, OPP. POST OFFICE,
KALASIPALAYAM MAIN ROAD,
BANGALORE - 560 002.
WP(C).No. 9388 of 2014 (W)
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9. V.P.RAGHAVAN, AGED 52 YEARS,
S/O.KUMAR, NO.84/85,
KALASIPALAYAM MAIN ROAD,
OPP. KALASIPALAYAM BUSSTAND,
BANGALORE - 560 002.
10. ABDUL MAJEED, S/O.ABDUL AZEEZ,
M/S.JABBAR TRAVELS, NO.19/3,
T.S.P.ROAD, KALASIPALAYAM,
BANGALORE - 560 002.
11. P. SUSHEELA, AGED 43 YEARS,
W/O.T.S. PALANISWAMY,
26, BKR NAGAR, 3RD CROSS,
SATHY ROAD, COIMBATORE.
12. TAMILSELVI, AGED 43 YEARS,
W/O.DR.P.K.PARAMESHKUMAR,
PROPRIETOR M/S.A1 TRAVELS,
36/122, THANAVU, OLAVAKKODE, PALAKKAD.
13. N.P.PRABHURAJ, AGED 34 YEARS,
S/O.N.PALANISWAMY, NO. VELAVAN NAGAR,
MANIYAKARAMPALAYAM, GANAPATHY,
COMBATORE - 641 006.
14. SYED AJAZ, S/O.HUSSAIN, AGED 50 YEARS,
PROPRIETOR, M/S.SHAMA TRANSPORTS,
NO.1/84/1, HOSUR MAIN ROAD, NEAR CITI BANK ATM,
SHAMA BUILDING, MADIWALA, BANGALORE - 560 068.
15. JAYAKUMAR S., AGED 45 YEARS,
S/O.SANKARAPPAN, PROPRIETOR,
M/S. VIJI CABS, NO.25, 1ST CROSS,
NEXT TO CITY HOSPITAL, MARUTHI NAGAR,
MADIWALA, BANGALORE - 560 068.
BY ADVS.SRI.G.HARIHARAN
SRI.PRAVEEN.H.
RESPONDENT(S):
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1. STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT, NORTH BLOCK, SECRETARIAT
THIRUVANANTHAPURAM-695 001.
2. THE TRANSPORT COMMISSIONER,
TRANS TOWERS, VAZHUTHACAUD, THIRUVANANTHAPURAM-695 014.
WP(C).No. 9388 of 2014 (W)
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3. THE TAXATION OFFICER,
(MOTOR VEHICLE INSPECTOR), MOTOR VEHICLE CHECK POST
AMARAVILA, THIRUVANANTHAPURAM-695 122.
4. THE TAXATION OFFICER,
(MOTOR VEHICLE INSPECTOR), MOTOR VEHICLE CHECK POST
GOPALAPURAM CHECK POST, PALAKKAD DISTRICT, PIN-678 101.
5. THE TAXATION OFFICER,
(MOTOR VEHICLE INSPECTOR), MOTOR VEHICLE CHECK POST
WALAYAR, PALAKKAD-678 624.
6. THE TAXATION OFFICER,
(MOTOR VEHICLE INSPECTOR), MOTOR VEHICLE CHECK POST
MUTHANGA, (VIA) SULTHANBATHERY
WAYANAD DISTRICT-673 592.
7. THE TAXATION OFFICER,
(MOTOR VEHICLE INSPECTOR), MOTOR VEHICLE CHECK POST
IRITTY, KANNUR DISTRICT-670 703.
8. THE TAXATION OFFICER,
(MOTOR VEHICLE INSPECTOR), MOTOR VEHICLE CHECK POST
THALAPPADY,KASARAGOD DISTRICT-671 313.
9. THE TAXATION OFFICER,
(MOTOR VEHICLE INSPECTOR), MOTOR VEHICLE CHECK POST
KUMILY, IDUKKI DISTRICT-685 509.
BY SR. GOVERNMENT PLEADER SMT.SHOBHA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 9388 of 2014 (W)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1: COPY OF THE LIST OF VEHICLES WITH ALL INDIA PERMIT ISSUED BY THE STATE
TRANSPORT AUTHORITY, KARNATAKA AND ODISHA WHICH ARE OPERATED BY THE
PETITIONER FOR CONDUCTING TOURIST SERVICES AS STATED ABOVE.
P2: COPY OF THE NOTIFICATION NO.1462/91 DATED 23.11.1991 ISSUED BY THE
GOVERNMENT OF KERALA.
P3: COPY OF THE INTERIM ORDER DATED 28.03.2014 MADE IN WPC.NO.9217/2014.
RESPONDENT(S)' EXHIBITS NIL
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/TRUE COPY/
P.A. TO JUDGE
VPV
P.R.RAMACHANDRA MENON, J.
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W.P.(C)No.9388 of 2014
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Dated this the 7th day of April, 2014
JUDGMENT
The petitioners have approached this Court with the following prayer:-
"(i) Issue a writ of mandamus or any other appropriate writ or order commanding the respondents to collect motor vehicle tax from the petitioners one month tax for their respective vehicles on the strength of Exthibit.P2 circular in the event of the petitioners offering to pay 1/3rd (one month) Tax at the time of entry into the State of Kerala."
2. The learned counsel for the petitioners submits that, by virtue of Ext.P2 Circular dated 23.11.1991 issued by the first respondent, it is always open for the petitioner to have the tax remitted in the manner as sought for herein. It is also brought to the notice of this Court that, exactly similar issue was considered by this Court and a decision has been rendered in favour of the petitioner as per the decision rendered in Balan v. State of Kerala [2004 (1) KLT 479].
3. Heard the learned Government Pleader as well. W.P.(C)No.9388 of 2014 2
4. After hearing both the sides and also after going through the pleadings and materials on record, this Court finds that the petitioners are entitled to succeed.
In the above circumstances, this writ petition is disposed of, with a direction to the respondents to accept the motor vehicle tax from the petitioners, provided all other conditions for such acceptance are fully complied with, at the earliest.
The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the concerned respondent for further steps.
Sd/-
P.R.RAMACHANDRA MENON JUDGE vpv