Kerala High Court
Unknown vs By Advs.Sri.G.Hariharan on 27 June, 2017
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 5TH DAY OF MARCH 2018 / 14TH PHALGUNA, 1939
WP(C).No. 5323 of 2018
PETITIONER(S)
RAUN JOSEPH GEORGE
S/O. GEORGE, AGED 29 YEARS,
PROPRIATOR, M/S. MARIYA TRANSPORT
THODUPUZHA P.O, THODUPUZHA IDUKKI
NOW RESIDING AT NO.40,LIBRARY STREET
MURUNGAPAKKAM, PONDICHERRY, PUDUCHERRY 605004
BY ADVS.SRI.G.HARIHARAN
SRI.PRAVEEN.H.
RESPONDENT(S):
1. THE JOINT REGIONAL TRANSPORT OFFICER
THODUPUZHA 688 554
2. THE REGIONAL TRANSPORT OFFICER
PUDUCHERRY, PIN 605 001
3. THE TRANSPORT COMMISSIOENR
TRANS TOWER, VAZHUTHACAUD,
THIRUVANANTHAPURAM 695 014
R BY SPL.GOVERNMENT PLEADER SRI.P.RAVINDRANATH.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 5323 of 2018 (M)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE TAX INVOICE NO.VSIP-500053
DATED 27-06-2017 ISSUED BY M/S. EVM AUTOKRAFT
INDIA PVT LTD. IN THE NAME OF THE PETITIONER
EXHIBIT P2 TRUE COPY OF THE TEMPORARY REGISTRATION
CERTIFICATE ISSUED IN RELATING TO THE VEHICLE
MENTIONED IN EXHIBIT P1
EXHIBIT P3 TRUE COPY OF THE REGISTRATION CERTIFICATE
RELATING TO CAR BEARING REGISTRATION NO.
PY-01CQ-6111
EXHIBIT P4 TRUE COPY OF THE CERTIFICATE DATED 23-06-2017
ISSUED BY THE LABOUR OFFICER ENFORCEMENT,
PUDUCHERRY
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 12-01-2018 ISSUED
BY THE 1ST RESPONDENT ADDRESSED TO THE
PETITIONER
EXHIBIT P6 TRUE COPY OF THE OBJECTION DATED 01-02-2018
SUBMITTED BY THE PETITIONER ADDRESSED TO THE
1ST RESPONDENT
EXHIBIT P7 TRUE COPY OF THE GST REGISTRATION CERTIFICATE
34ALQPGO6028RIZM VIDE CERTIFICATE DATED
18-01-2018 ISSUED BY THE GOVERNMENT OF INDIA.
// TRUE COPY //
Sd/-
PS TO JUDGE
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.5323 of 2018
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Dated this the 5th day of March, 2018
JUDGMENT
In terms of Ext.P5 notice, the petitioner is called upon by the first respondent to pay tax in respect of the vehicle referred to in the writ petition which is registered in the State of Pondicherry in accordance with the Kerala Motor Vehicles Taxation Act, 1976 on the basis that the vehicle is being used in the State. The case of the petitioner is that the vehicle is one which is being used in the State of Pondicherry and it comes to Kerala occasionally. According to the petitioner, he is not liable to pay tax demanded in terms of Ext.P5 notice. The petitioner, therefore, raised Ext.P6 objection against the demand made in Ext.P5 notice. It is alleged by the petitioner that without considering Ext.P6 objection, the WPC.No.5323 of 2018 2 officers in the Motor Vehicles Department are compelling the petitioner to pay tax demanded in terms of Ext.P5 notice. He, therefore, seeks appropriate directions in this regard, in this writ petition.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. It is seen that Ext.P5 is only a show cause notice. As such, the first respondent is bound to consider Ext.P6 objection raised by the petitioner before realising the tax demanded from him in terms of the said notice.
In the circumstances, the writ petition is disposed of directing the first respondent to take a decision on Ext.P6 objection raised by the petitioner to Ext.P5 notice, within a month, after affording the petitioner an opportunity of hearing. The petitioner shall appear for hearing on 26.03.2018. Needless to say that proceedings for realisation of the amounts covered by Ext.P5 demand WPC.No.5323 of 2018 3 shall be deferred until Ext.P6 objection is considered and a communication is given to the petitioner in this regard.
Sd/-
P.B.SURESH KUMAR, JUDGE.
Kvs/-
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