Mary Matha Construction Company vs. The Transport Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.11499 OF 2018(J) PETITIONER: SHAFEER.B.A AGED 34 YEARS, S/O.BASHEER, KAITHAKONAM HOUSE, KATTAKADA, THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.K.S.BHARATHAN KUM.S.SWATHY RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY SECRETARY, MOTOR VEHICLES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. 2 THE JOINT REGIONAL TRANSPORT OFFICER MINI CIVIL STATION, NEYYATTINKARA, PIN-691121. 3 THE MOTOR VEHICLES INSPECTOR SUB REGIONAL TRANSPORT OFFICE, MINI CIVIL STATION, NEYYATTINKARA, PIN-691121. 4 ADDL.R4. ASSISTANT REGISTERING AUTHORITY, TRANSPORT DEPARTMENT, GOVERNMENT OF PUDUCHERRY, PIN- 605004. (ADDITIONAL R4 IMPLEADED AS PER ORDER IN IA 2/2018 DATED 7-11-2018.) R1 BY SPL.GOVERNMENT PLEADER P.N.SANTHOSH KUMAR SPL.GOVERNMENT PLEADER P.RAVINDRANATH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).21302/2018(K), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).34134/2018(N), WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.20086 OF 2018 PETITIONER: SANTHOSH C.D,AGED 50 YEARS S/O.DAMODHARAN, CHERAKULAM HOUSE,IRINJALAKUDA NORTH, THRISSUR 680121 BY ADV. SRI.N.B.ANOOP RESPONDENTS: 1 THE TRANSPORT COMMISSIONER TRANSPORT COMMISIONERATE, VAZHUTHACAUD,THIRUVANANTHAPURAM, 695014 2 THE DEPUTY TRANSPORT COMMISSIONER CENTRAL ZONE 1, Ii FLOOR, CIVIL STATION,AYYANTHOLE (PO), THRISSUR 680003 3 JOINT REGIONAL TRANSPORT OFFICER MINI CIVIL STATION, IRINJALAKUDA,THRISSUR 680121 4 ASSISTANT MOTOR VEHICLE INSPECTOR IRINJALAKUDA, THRISSUR 680121 5 DEPUTY TAHSILDAR MUKUNDAPURAM TALUK OFFICE,MUKUNDAPURAM, THRISSUR 680733 BY SPL.GOVT.PLEADER SRI.P.N.SANTHOSH KUMAR BY SPL.GOVT.PLEADER SRI P.RAVINDRANATH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20194/2018(Y), WP(C).21302/2018(K), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).34134/2018(N), WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.20194 OF 2018 PETITIONER: YAHIYA,S/O. SEETHY, AGED 52 YEARS, THOTTATHIKUDIYIL HOUSE, MARKET POST, URAVAKUZHY, MUVATTUPUZHA, VELLORKUNNAM, ERNAKULAM DISTRICT-686 673 BY ADV. SRI.PAUL K.VARGHESE RESPONDENTS: 1 THE SECRETARY TRANSPORT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE REGIONAL TRANSPORT OFFICER MUVATTUPUZHA, ERNAKULAM DISTRICT-686 669. 3 THE ASSISTANT REGISTERING AUTHORITY PONDICHERY, PIN-605 001 4 THE DEPUTY TAHSILDAR, MUVATTUPUZHA ERNAKULAM DISTRICT, PIN-686 661 5 THE VILLAGE OFFICER VELLOORKONNAM VILLAGE, MUVATTUPUZHA, PIN-686 673

BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH

SPL.GOVTPLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).21302/2018(K), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).34134/2018(N), WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.21302 OF 2018 PETITIONER: BETSY JOHNSON, NO.34, MARIAMMAN KOVIL ROAD, KUNDUPALAYAM, PONDICHERRY - 605009. BY ADV. SRI.P.DEEPAK RESPONDENTS: 1 THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER, TARNS TOWER,VAZHUTHACAUD, THIRUVANANTHAPURAM-695 014. 2 THE JOINT REGIONAL TRANSPORT OFFICER (TAXATION OFFICER) SUB REGIONAL TRANSPORT OFFICE, TRIPUNIHTURA 682 030. 3 THE ASSISTANT REGISTERING AUTHORITY, PUDUCHERRY-605001. 4 THE TAHSILDAR, KANYANNUR TALUK, ERNAKULAM 682 011 5 THE VILLAGE OFFICER, KUREEKKAD VILLAGE - 682 305. BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH

SPL.GOVTPLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).34134/2018(N), WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.22978 OF 2018 PETITIONER: UPENDRA NARAYANAN,KUNNETH HOUSE,KOTHAKULANGARA, ANGAMALY.P.O.ERNAKULAM- 683 572,M/S. INDIAN INSTITUTE OF ROAD SAFETY, NO.13,SECOND CROSS STREET, RAJA NAGAR,ORLEANPET, PUDUCHERRY- 605 013 BY ADV. SRI.T.R.RAVI RESPONDENTS: 1 THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER,TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM- 695 014 2 THE JOINT REGIONAL TRANSPORT OFFICER ANGAMALY 3 THE ASSISTANT REGISTERING AUTHORITY PUDUCHERRY- 605 001 4 THE DEPUTY TAHSILDAR ALUVA TALUK- 683 103 BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH SPL.GOVTPLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).21302/2018(K), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).34134/2018(N), WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.25979 OF 2018 PETITIONER: DINESH NAMBIAR P.M. AGED 54 YRS,S/O.DAMODARAN NAMBIAR,BUSINESS PROPRIETOR,M/S.ARAVIND EBTERPRISES,MAHE(UNION TERRITORY OF PUDUCHERRY),PERMANENTLY RESIDING AT 'VRINDAVAN',NEAR WEAVER'S SOCIETY,IRINAV- 670301,KALLYASSERY,KANNUR DIST.KERALA. BY ADVS. SRI.T.ASAFALI SMT.LALIZA.T.Y. RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM. 2 THE REGIONAL TRANSPORT OFFICER,KANNUR. 3 THE ASST.REGISTERING AUTHORITY UNDER M.V.ACT, MAHE. 4 THE DEPUTY TRANSPORT COMMISSIONER,KOZHIKODE. 5 THE TRANSPORT COMMISSIONER GOVERNMENT OF KERALA,THIRUVANANTHAPURAM. BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH

SPL.GOVT.PLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).21302/2018(K),

WP(C).22978/2018(V),

WP(C).27282/2018(I), WP(C).31394/2018(Y),

WP(C).34134/2018(N),

WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.27282 OF 2018 PETITIONER: MARY MATHA CONSTRUCTION COMPANY, MARYMATHA SQUARE, ARAKUZHA ROAD, MUVATTUPUZHA P.O., ERNAKULAM 686 661 BY ADV. SRI.T.RAJESH RESPONDENTS:

WPC No.11499/2018 & conn.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.31394 OF 2018(Y) PETITIONER: DEVI.P,AGED 60 YEARS, W/O V. M RADHAKRISHNAN, 18/714, NINEETITHA, D P O ROAD, YAKKARA, PALAKKAD. BY ADV. K. ANAND RESPONDENTS: 1 THE TRANSPORT COMMISSIONER TRANSPORT COMMISSIONERATE, TRANS TOWER, 2ND FLOOR, VAZHUTHACAUD, THIRUVANANTHAPURAM KERALA 695014 2 REGIONAL TRANSPORT OFFICER, OFFICE OF THE RTO,PALAKKAD 678001 ADDL.3 REGIONAL TRANSPORT OFFICER OFFICE OF THE RTO, 100 FEET ROAD, BHARATHIDASAN NAGAR, MUDALIARPET, PUDUCHERY - 605 004. BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH

SPL.GOVTPLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).21302/2018(K), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).34134/2018(N), WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.34134 OF 2018(N) PETITIONER: BRAINY C. VARGHESE,AGED 54 YEARS NO 56,PONDY VILLUPURAM VILLAGE, THENNAL POST,VILIANUR,PONDICHERRY 605102 BY ADV. SRI.P.DEEPAK RESPONDENTS: 1 THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER, TRANS TOWER,VAZHUTHACAUD, THIRUVANANTHAPURAM 695014 2 THE JOINT REGIONAL TRANSPORT OFFICER, (TAXATION OFFICER), SUB REGIONAL TRANSPORT OFFICE, TRIPUNITHURA 682301 3 THE ASSISTANT REGISTERING AUTHORITY, OULGARET TALUK, PUDUCHERRY 605010 4 THE TAHSILDAR, KANYANNUR TALUK, ERNAKULAM 682305 5 THE VILLAGE OFFICE, NADAMA VILLAGE 682301

BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH

SPL.GOVTPLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).21302/2018(K), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).37452/2018(F), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.37452 OF 2018(F) PETITIONER: ALFA SAIDUMOHAMMED NAZEER W/O.SAIDUMOHAMMED NAZEER, H.NO. 1/2030 -A, KUNNUMPURAM, FORT KOCHI PO, ERNAKULAM, KERALA STATE, INDIA, PIN, 682001, NOW RESIDING AT TAWAR COMPOUND, VILLA 39, P.O.BOX NO. 60594, DOHA, STATE OF QATAR, REPRESENTED BY HER POWER OF ATTORNEY HOLDER MR. NASSER P.K., S/O.PUTHIRI BAVA KOCHUPAREED, AGED 49 YEARS, PUTHIRI HOUSE, RAYONPURAM PO, PERUMBAVUR, ERNAKULAM DISTRICT, KERALA STATE, INDIA, PIN 683543 BY ADVS. DR.SEBASTIAN CHAMPAPPILLY SRI.P.A.SAINUDEEN DR.ABRAHAM P.MEACHINKARA SRI.GEORGE CLEETUS RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TRANSPORT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, 695001 2 THE TRANSPORT COMMISSIONER, TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM - 695014. 3 THE JOINT RTO, PERUMBAVUR, SUB RTO OFFICE, IRINGOLE P.O., PRUMBAVUR, ERNAKULAM DISTRICT, PIN - 683548. 4 THE DISTRICT COLLECTOR, ERNAKULAM, CIVIL STATION, KAKKANAD, ERNAKULAM DISTRICT, PIN - 682030. WPC No.11499/2018 & conn.cases 11 5 THE VILLAGE OFFICER, PERUMBAVUR, PERUMBAVUR, ERNAKULAM DISTRICT PIN - 683542. 6 THE REGIONAL TRANSPORT OFFICER, (RTO) OFFICE OF THE RTO, 100 FEET ROAD, BHARATIDASAN NAGAR, MUDALIARPET, PUDUCHERRY, PIN - 605004. BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH

SPL.GOVTPLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).21302/2018(K), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).34134/2018(N), WP(C).63/2019(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.63 OF 2019(G) PETITIONER: N.D.JOSEPH,AGED 55 YEARS NELLIMATTATHIL ENTERPRISES,NO.8MOOGAMBUGAI NAGAR, 2ND MAIN ROAD, NAINARMANDABAM, PUDUCHERRY,INDIA-60 5004 BY ADV. SRI.P.DEEPAK RESPONDENTS: 1 THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER, TANS TOWER, VAZHUTHAVACUD, THIRUVANANTHAPURAM-695 014 2 THE JOINT REGIONAL TRANSPORT OFFICER (TAXATION OFFICER),THRIPUNITHURA -682 301 3 THE ASSISTANT REGISTERING AUTHORITY, PUDUCHERRY-605 001 BY SPL.GOVERNMENT PLEADER SRI P.RAVINDRANATH

SPL.GOVTPLEADER SRI P.N.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2019, ALONG WITH WP(C).11499/2018(J), WP(C).20086/2018(I), WP(C).20194/2018(Y), WP(C).21302/2018(K), WP(C).22978/2018(V), WP(C).25979/2018(V), WP(C).27282/2018(I), WP(C).31394/2018(Y), WP(C).34134/2018(N), WP(C).37452/2018(F), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11499/2018 & conn.cases 13 JUDGMENT [ WP(C).11499/2018, WP(C).20086/2018, WP(C).20194/2018, WP(C).21302/2018, WP(C).22978/2018, WP(C).25979/2018, WP(C).27282/2018, WP(C).31394/2018, WP(C).34134/2018, WP(C).37452/2018, WP(C).63/2019 ] Dated this the 26th day of July 2019 The challenge in these writ petitions are identical to W.P.(C) No.33231 of 2018 and connected cases. Vide judgment dated 16th July, 2019, W.P.(C) No.33231 of 2018 and connected cases were disposed of. The operative portion of the judgment reads thus:

“37. As a result of my above discussion I summarise my judgment on the issues noted above as follows: (a) Section 3(6) of Motor Vehicles Taxation Act, 1976 is within the competence of State legislature and Section 3(6) is not in any manner repugnant to Chapter IV of Motor Vehicles' Act, 1988 or ultra vires Act 1976. Section 3(6) therefore is valid and legal. (b) The registration of a non-transport vehicle and payment of registration fee under Act 1988 or payment of motor vehicle tax under a State legislature continues to be valid so long as the vehicle is kept and used in the State in which it is registered. These vehicles if enter State of Kerala and stay beyond the period stipulated by the State enactment, the vehicle is required to pay vehicle tax as per Section 3(6) read with Annexure III of Schedule of Act 1976. (c) The impugned orders calling upon the petitioners to register the subject vehicles in State of Kerala and pay life tax are set aside as

WPC No.11499/2018 & conn.cases 14 illegal, arbitrary and violative of principles of natural justice, the matters are restored to the file of respective Regional Transport Officer/ respondents for consideration and disposal by keeping in view the principles stated supra. (d) The writ petitions filed challenging show cause notices are given four weeks' time from the date of receipt of copy of this judgment to file objections against proposed tax levy and are entitled to show that, firstly, the vehicle is not kept for use in State of Kerala beyond thirty days and, alternatively, vehicle is not at all used or kept for use in State of Kerala. The objection raised against proposed action is examined in detail and orders as are warranted by the circumstances of the case are passed. Respondents keeping in view the scope, character and purpose of incidence of vehicle tax, consider the objections and pass detailed orders, in all the matters now restored to file as well as where time is granted for filing objections to show cause notice.” These writ petitions are also disposed of on the same lines. S.V.BHATTI JUDGE css/

WPC No.11499/2018 & conn.cases 15 APPENDIX OF WP(C) 11499/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE SALE CERTIFICATE ISSUED BY M/S.PLATINO CLASSIC MOTORS (INDIA) PVT.LTD. DATED 06-03-2012. EXHIBIT P2OF THE TEMPORARY CERTIFICATE OF REGISTRATION DATED 06-03-2012 BY THE ADDITIONAL REGISTERING AUTHORITY, THRIPUNITHURA. EXHIBIT P3OF THE TAX INVOICE DATED 06-03- 2012 ISSUED BY M/S.PLATINO CLASSIC MOTORS (INDIA) PVT.LTD. IN FORM NO.8 B. EXHIBIT P4OF THE APPLICATION FOR REGISTRATION DATED NIL SUBMITTED BY THE PETITIONER BEFORE THE REGISTERING AUTHORITY AT PUDUCHERRY. EXHIBIT P5OF THE NOTARIZED AFFIDAVIT ALONG WITH SIGNATURE OF THE BUILDING OWNER DATED 05-06-2012. EXHIBIT P6OF THE RECEIPT ISSUED BY THE TRANSPORT DEPARTMENT, GOVERNMENT OF PUDUCHERRY DATED 05-06-2012. EXHIBIT P7OF THE SMART CARD ISSUED BY THE ASSISTANT REGISTERING AUTHORITY, PUDUCHERRY, DATED 05-06-2012. EXHIBIT P8OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE ASSISTANT REGISTERING AUTHORITY, PUDUCHERRY. EXHIBIT P9OF THE SHOW CAUSE NOTICE DATED 16-12-2017 BEARING NO.001/PY/20/2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P10OF THE ANSWER SUBMITTED BY THE PETITIONER TO EXHIBIT P9 DATED 20-12-2017. EXHIBIT P11OF THE NOTICE DATED 01-03-2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P12OF THE REPLY TO EXHIBIT P11 DATED 15-03-2018 TO THE 2ND RESPONDENT.

WPC No.11499/2018 & conn.cases 16 APPENDIX OF WP(C) 20086/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE JUDGMENT IN WPC.NO. 922/2018 DATED 11.04.2018 EXHIBIT P2OF THE OBJECTION DATED 24.04.2018 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3OF THE DEMAND NOTICE DATED 08.06.2018 ISSUED BY THE 5TH RESPONDENT

WPC No.11499/2018 & conn.cases 17 APPENDIX OF WP(C) 20194/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE OF REGISTRATION ISSUED BY ASSISTANT INSPECTOR OF LABOUR, PUDUCHERRY TO THE PETITIONER DATED 3.7.2017. EXHIBIT P2 AOF THE LEASE DEED EXECUTED BY EHZHUVARIYA IN FAVOUR OF THE PETITIONER DATED 3.7.2017. EXHIBIT P3 AOF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 10.4.2018. EXHIBIT P4 AOF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 10.11.2017. EXHIBIT P5 AOF THE NOTICE ISSUED TO THE PETITIONER DATED 27.1.2018. EXHIBIT P6 AOF THE NOTICE DATED 9/1/2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P7 AOF THE REVENUE RECOVERY PROCEEDINGS ISSUED TO THE PETITIONER DATED 26.5.2018 EXHIBIT P8 AOF THE JUDGMENT IN W.P.(C) NO. 11399/2018 OF THIS HON'BLE COURT DATED 2.4.2018. WPC No.11499/2018 & conn.cases 18 APPENDIX OF WP(C) 21302/2018 PETITIONER'S EXHIBITS: EXHIBIT.P1 AOF THE CERTIFICATE OF REGISTRATION OF PY-05/B/4433. EXHIBI.P2 AOF THE NOTICE DATED 14.12.2017. EXHIBIT.P3OF THE REPLY DATED 03.12.2018 EXHIBIT.P4OF THE LEASE DEED DATED 29.12.2016 EXHIBIT.P5OF THE REVENUE RECOVERY NOTICE DATED 06.06.2018 EXHIBIT.P6OF THE REPRESENTATION DATED 21.06 2018 EXHIBIT.P7OF THE DEMAND NOTICE DATED 11.04.2018

WPC No.11499/2018 & conn.cases 19 APPENDIX OF WP(C) 22978/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE TEMPORARY REGISTRATION DATED 29.3.17 EXHIBIT P2OF THE REGISTRATION CERTIFICATE ISSUED BY 3RD RESPONDENT ON 10.4.17 EXHIBIT P3OF TAX RECEIPT DATED 10.4.17 EXHIBIT P4OF TESTIMONIAL DATED 4.4.03, ISSUED TO PETITIONER BY IG OF POLICE EXHIBIT P5OF LETTER DATED 18.6.14, ISSUED BY ADDITIONAL DGP TO ZONAL ADSGP EXHIBIT P6OF THE NOTICE DATED 2.5.18 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7OF THE PROCEEDINGS DATED 9.5.18 ISSUED BY THE 2ND RESPONDENT EXHIBIT P8OF THE REVENUE RECOVERY NOTICE DATED 19.6.18 ISSUED BY THE 4TH RESPONDENT

WPC No.11499/2018 & conn.cases 20 APPENDIX OF WP(C) 25979/2018 PETITIONER'S EXHIBITS: EXT. P1 AOF THE MUNICIPAL LICENCE DT.28.10.2016 ISSUED TO THE PETITIONER WHICH WAS VALID FROM 1-4-2016 TO 31-3-2017 EXT. P1(A) AOF THE MUNICIPAL LICENCE ISSUED TO THE PETITIONER WHICH IS VALID FROM 9.11.2017 TO 31.03.2018 EXT.P-1(B) AOF THE LICENCE DT.26.4.2018 ISSUED BY THE COMMISSIONER, MAHE MUNICIPALITY AGAIN RENEWED UPTO 31.3.2019 EXT.P-2 AOF THE CERTIFICATE OF REGISTRATION DT.3-11-2016 EXT.P-4 AOF THE CERTIFICATE DATED 6.1.2017 OF THE COMMERCIAL TAX AUTHORITIES,MAHE HAD ASSIGNED TIN NO.34310024203 TO M/S.ARAVIND ENTERPRISES,MMC II/138G,NEAR P.K.RAMAN SCHOOL,PARAKKAL,MAHE. EXT.P-5 AOF THE LEASE AGREEMENT DT.24TH OCT.2016 EXECUTED BY THE PETITIONER AND THE LESSER. EXT.P-6 AOF THE GST REGISTRATION CERTIFICATE DT.12.12.2017 ISSUED TO THE PETITIONER EXT.P-7 AOF THE CERTIFICATE OF TEMPORARY REGISTRATION DT.7-4-2017 EXT.P-8 AOF THE CERTIFICATE OF REGISTRATION DT.17.5.2017 EXT.P-9 AOF THE SAID SHOW CAUSE NOTICE DT.22.1.2018. EXT.P-10 AOF THE SHOW CAUSE NOTICE DT.2.3.2018 EXT.P11 AOF THE REPLY DT.5.3.2018 OF THE PETITIONER EXT.P11(A) AOF THE QUESTIONNAIRE DT.5TH MARCH 2018

WPC No.11499/2018 & conn.cases 21 EXT.P12 AOF THE JUDGMENT DATED 2ND APRIL,2018 MADE IN W.P(C)11411/2018 OF THE HON'BLE HIGH COURT OF KERALA. EXT.P13 AOF THE LETTER OF THE PETITIONER DATED 10.4.2018 PRODUCED BEFORE THE 2ND RESPONDENT EXT.P14 AOF THE WRITTEN UNDERTAKING DATED 9.4.2018 OF THE PETITIONER IN ACCORDANCE WITH THE DIRECTION IN W.P. (C)NO.11411/2018 EXT.P15 AOF THE ORDER DATED 10.4.2018 OF THE 2ND RESPONDENT EXT.P16 AOF THE APPEAL MEMORANDUM FILED BEFORE THE 4TH RESPONDENT BY THE PETITIONER EXT.P17 THEOF THE ORDER OF THE 4TH RESPONDENT DATED 2.7.2018 VIDE NO.C/230/2018/NZ DISMISSED THE APPEAL MEMORANDUM OF THE PETITIONER.

WPC No.11499/2018 & conn.cases 22 APPENDIX OF WP(C) 31394/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SAID NOTICE DATED 30.11.2017 EXHIBIT P2OF THE NOTICE 510/P4-05-B 8307/2018/P DATED 2.3.2018, RECEIVED BY THE PETITIONER ON 5.3.2018 EXHIBIT P3OF THE REPLY SUBMITTED BY THE PETITIONER DATED 12.3.2018 EXHIBIT P4OF THE ORDER NO S10/12330/2018/P DATED 11.9.2018 EXHIBIT P5OF THE ORDER IN IA 28261/17 IN CIVIL APPEAL NO(S) 2635-2638/17 DATED 8.9.2017 BEFORE THE HON'BLE SUPREME COURT OF INDIA. EXHIBIT P6OF THE INTERIM ORDER IN WPC NO.6978/15 DATED 18.3.2015 BEFORE THE HON'BLE HIGH COURT OF JUDICATURE AT HYDERABAD. EXHIBIT P7OF THE INTERIM ORDER IN WPC NO 8779/18 DATED 15.3.2018 BEFORE THIS HON'BLE COURT.

WPC No.11499/2018 & conn.cases 23 APPENDIX OF WP(C) 34134/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE OF REGISTRATION OF PY-05/C 6363 EXHIBIT P2 AOF THE NOTICE DATED 14.12.2017 EXHIBIT P3OF THE DEMAND/SHOW CAUSE NOTICE DATED 11.04.2018 WITH ENGLISH TRANSLATION EXHIBIT P4OF THE REPLY DATED 30.04.2018 WITH ITS ENGLISH TRANSLATION EXHIBIT P5OF THE AADHAR CARD ISSUED TO THE PETITIONER EXHIBIT P6OF THE REVENUE RECOVERY NOTICE DATED 06.06.2018 WITH ITS ENGLISH TRANSLATION

WPC No.11499/2018 & conn.cases 24 APPENDIX OF WP(C) 37452/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE SALES CERTIFICATE IN FORM NO.21 BEARING NO. POR15-16/0028 DATED 17.07.2015. EXHIBIT P2OF TEMPORARY CERTIFICATE OF REGISTRATION OF THE CAR DATED 17.07.2015. EXHIBIT P3OF THE CIRCULAR DATED 15.11.2012 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4OF THE CERTIFICATE OF REGISTRATION OF PETITIONER'S CAR BEARIN REGISTRATION NO.PY01CJ369 DATED 23.07.2015. EXHIBIT P5 TREU COPY OF TEH TAX TOKEN ISUED BY THE 2ND RESPODNENT BEARING TL NO.40/10062/2018 ON 27.4.2018. EXHIBIT P6OF THE SALE AGREEMENT DATED 12.1.2018. (a)TRUE ENGLISH TRANSLATION OF EXHIBIT P6. EXHIBIT P7OF THE TRANSFER OF OWNERSHIP ENDORSED IN THE CERTIFIATE OF REGISTRATION DATED 8.06.2018 WITH EFFECT FROM 29.05.2018 AT THE OFFICE OF THE 6TH RESPONDENT. EXHIBIT P8OF THE DEMAND/SWAW CAUSE NOTICE ISSUED BY THE 3RD RESPODNENT DATED 05.3.2018. EXHIBIT P8 A TREU ENGLISH TRANSLATION OF EXHIBIT P8. EXHIBIT P9 TREU COPY OF THE OBJECTION GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT DATED 28.04.2018. EXHIBIT P10 TRUECOPY OF THE DEMAND NOTICE ISSUED BY THE 5TH RESPONDENT AGAINST THE PETITIEONR DATED 08.08.2018 EXHIBIT P10 A TRUE ENGLISH TRNSLATION OF EXHIBIT P10. EXHIBIT P11OF R.R.C.NO.2018/10071/2007 DATED 26.09.2018 ISSUED UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT. EXHIBIT P11 A TRUE ENGLISH TRANSLATION OF EXHIBIT P11. WPC No.11499/2018 & conn.cases 25 APPENDIX OF WP(C) 63/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE ISSUED BY THE ASSISTANT LABOUR OFFICER( ENFORCEMENT), GOVERNMENT OF PUDUCHERY DATED 12.08.2017 EXHIBIT P2OF THE CERTIFICATE OF REGISTRATION OF PY-01/CQ 8686 EXHIBIT P3 AOF THE GST REG ISSUED ON 25.09.2017 EXHIBIT P4 AOF THE REPLY DATED 17.02.2018 EXHIBIT P5 AOF THE LEASE DEED DATED 14.03.2018 EXHIBIT P6OF GST REG ISSUED ON 14.03.2018 EXHIBIT P7OF THE CERTIFICATE ISSUED BY THE ASSISTANT LABOUR OFFICER, (ENFORCEMENT), GOVERNMENT OF PUDUCHERY DATED 15.03.2018 EXHIBIT P8OF THE RECEIPT DATED 28.04.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P9OF THE INTIMATION DATED 16.03.2018 GIVEN TO THE FINANCIER EXHIBIT P10OF THE JUDGMENT DATED 27.04.2018 IN WPC NO.14385 OF 2018 EXHIBIT P11 AOF THE KERALA FINANCE ACT, 2015 (ANNEXURE-III ONLY) EXHIBIT P12 AOF THE REQUEST FOR TEMPORARY LICENSE DATED 16.05.2018 EXHIBIT P13OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 28.05.2018 EXHIBIT P14 AOF THE KERALA FINANCE ACT,2018 (ANNEXURE-III ONLY) EXHIBIT P15OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 15.12.2018