Kerala High Court
Mohanan M vs Regional Transport Officer on 11 February, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 23500 OF 2024
1
2025:KER:11150
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 11TH DAY OF FEBRUARY 2025 / 22ND MAGHA, 1946
WP(C) NO. 23500 OF 2024
PETITIONER(S) :
MOHANAN M., AGED 68 YEARS
S/O. MADHAVAN, M S BHAVAN, EDATHARA P.O.,
EDATHARA, KADAKKAL VILLAGE,
KOTTARAKARA TALUK,
KOLLAM DISTRICT, PIN - 678 611.
BY ADVS.
P.ANOOP (MULAVANA)
RAJITHA V.K
RESPONDENT(S):
1 REGIONAL TRANSPORT OFFICER,
REGIONAL TRANSPORT OFFICE,
NEAR ANANDAVALLEESWARAM TEMPLE,
CIVIL STATION, ANANDAVALLEESWARAM,
KOLLAM, PIN - 691 013.
2 DEPUTY THAHASILDAR (REVENUE RECOVERY),
REVENUE RECOVERY OFFICE CIVIL STATION
KOTTARAKARA TALUK, KOLLAM, PIN - 691 506.
SR.GP DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.02.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23500 OF 2024
2
2025:KER:11150
BECHU KURIAN THOMAS, J.
......................................................
W.P.(C) No.23500 of 2024
...................................................
Dated this the 11th day of February, 2025
JUDGMENT
Petitioner challenges Ext.P2 revenue recovery proceedings initiated for recovery of motor vehicle tax due on the vehicle bearing registration No.KL-24/Q-3187.
2. Petitioner is the owner of the aforementioned vehicle. According to the petitioner, motor vehicle tax has been demanded for the said vehicle on the basis of floor area ratio, instead of seating capacity.
3. In the decision in Mansoor v. State of Kerala 2018 (1) KLT 50, this Court observed that "State Legislature has the legislative competence to levy a tax on the basis of floor area on stage carriages. In appeal as W.A.No.220/2018, State of Kerala v. Mohandas U.K , the Division Bench of this Court had observed that the stage carriage operators who were registered prior to 01.10.2017 are liable to pay tax on the basis of seating capacity and not on the basis of floor area ratio, the latter of which was brought with effect from 18.07.2016.
4. Petitioner's vehicle is seen to have been registered on 04.05.2018 as is evident from Ext.P1. In view of the observations of the Division Bench in State of Kerala v. Mohandas U.K , it is evident that, petitioner's vehicle ought to be taxed on the basis of floor area and not on the WP(C) NO. 23500 OF 2024 3 2025:KER:11150 basis of seating capacity. The contention of the petitioner that the vehicle ought to have been taxed on the basis of seating capacity is not legally sustainable in view of the date of registration. Hence, there is no merit in the writ petition.
Accordingly, this writ petition is dismissed.
sd/-
BECHU KURIAN THOMAS JUDGE AMV/12/02/2025 WP(C) NO. 23500 OF 2024 4 2025:KER:11150 APPENDIX OF WP(C) 23500/2024 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF THE VEHICLE BEARING NO. KL-24 Q 3187 DATED 04/05/2018 EXHIBIT P2 A TRUE COPY OF THE COMMUNICATION DATED 10/02/2024 ISSUED BY THE 2ND RESPONDENT