R.F. Exports vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.18588 OF 2018(W) PETITIONER: MOHAMMED SABAH S/O. N.P. UMMER, AGED 31, DIRECTOR, UNILOG TRANSPORTING CO. PVT. LTD., THIRUMALAL THAYAR, OULGARATE, VILLIANUR RD, PUDUCHERRY. BY ADVS. SRI.P.DEEPAK SRI.K.R.SUNIL RESPONDENTS: 1 THE TRANSPORT COMMISSIONER TRANS TOWER, VAZHUTHACADU, THIRUVANANTHAPURAM-695014. 2 THE DEPUTY TRANSPORT COMMISSIONER COCHIN, PIN-682001. 3 THE REGIONAL TRANSPORT OFFICER (TAXATION OFFICER) ERNAKULAM-682011. 4 THE MOTOR VEHICLES INSPECTOR OFFICE OF THE REGIONAL TRANSPORT OFFICER, SULTHAN BATHERY, WAYANADU, PIN-673592. 5 THE ASSISTANT REGISTERING AUTHORITY PUDUCHERRY-605001. BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SRI.P.RAVINDRANATH, SPL. G.P. SRI P.N. SANTHOSH KUMAR, SPL. G.P. DR.THUSHARA JAMES, GP SMT.M.M. JASMIN, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09- 07-2019, ALONG WITH WP(C).21399/2018(Y), WP(C).24050/2018(E), WP(C).25466/2018(G), WP(C).1512/2019(L), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.21399 OF 2018 PETITIONER: R.F. EXPORTS REP.BY ITS PROPRIETOR, FAROOK F.M., S/O. A.M.MOOSA HAJI, AGED 56 YEARS, MANAR, CHANDIROOR PO, ERAMALLOOR, CHERTHALA, ALAPPUZHA, PIN 688 537 HAVING REGISTERED OFFICE AT ERAMALLOOR, ERAMALLOOR PO, CHERTHALA, ALAPPUZHA, PIN 688 537, FORMERLY HAVING REGIONAL OFFICE AT R.F. EXPORTS, 91, VILLIANUR MAIN ROAD, ARUMPARTHAPURA, PUDUCHERRY, PIN 605 110. BY ADVS. DR.SEBASTIAN CHAMPAPPILLY DR.ABRAHAM P.MEACHINKARA SRI.GEORGE CLEETUS SRI.P.A.SAINUDEEN RESPONDENTS: 1 STATE OF KERALA REP BY THE SECRETARY TO GOVERNMENT, TRANSPORT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE TRANSPORT COMMISSIONER TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM - 695 014. 3 THE JOINT RTO SUB RTO OFFICE, MINI CIVIL STATION, CHERTHALA, ALAPPUZHA DITRICT, PIN 688 524. WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 3 4 PORCHE CENTRE KOCHI REPRESENTED BY M/S. EVM PREMIUM CARS INDIA PVT.LTD REGD.OFFICE V/127,128,NH BYE PASS, KANNADIKKADU, MARADU, KOCHI 682 304. 5 MUHAMMED ASHRAF.V S/O.AHAMAD, AGED 42 YEARS, VAYAPURATH HOUSE, ELETTIL PO, KODUVALLY, KOZHIKODE,PIN 6 MRS. SHABAB PONNAMBATH S/O.LAILA, AGED 37 YEARS, AHLIMA, 4/1702, NEAR STATE BANK, MAHE, PUDUCHERRY 673 310. 7 THE ENQUIRY OFFICER (K.G.BIJU) MOTOR VEHICLES INSPECTOR, SUB RTO OFFICE,CHERTHALA, ALAPPUZHA DISTRICT, PIN 688 524. 8 GEORGE THOMAS MOTOR VEHICLES INSPECTOR, I.D.NO.1227, REGIONAL TRANSPORT OFFICE, KAKKANAD, ERNAKULAM, KOCHI 682 030. 9 THE REGIONAL TRANSPORT OFFICER REGIONAL TRANSPORT OFFICE, KAKKANAD, ERNAKULAM, KOCHI 682 030. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-07-2019, ALONG WITH WP(C).18588/2018(W), WP(C).24050/2018(E), WP(C).25466/2018(G), WP(C).1512/2019(L), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.24050 OF 2018 PETITIONER: HAZEM ABDUL KHADER SALIHA MANAGING PARTNER, MAYYAZHI GROUP, BRANCH OFFICE,NO.17A, PSC BANK NAGAR, 100 FEET ROAD,MUDALIARPET, PUDUCHERRY, PIN - 605 004. BY ADVS. SRI.M.AJAY SRI.K.R.RAJKUMAR RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TRANSPORT DEPARTMENT,THE SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 2 THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER, 2ND FLOOR, TRANS TOWER, THYCAUD P.O.,THIRUVANANTHAPURAM, PIN - 695 014. 3 THE STATE POLICE CHIEF AND THE DIRECTOR GENERAL OF POLICE POLICE HEADQUARTERS, THIRUVANANTHAPURAM, PIN - 695 010. 4 THE REGIONAL TRANSPORT OFFICER AND REGISTERING AUTHORITY CIVIL STATION, KAKKANAD, ERNAKULAM,PIN - 682 030. 5 THE JOINT REGIONAL TRANSPORT OFFICER AND ADDITIONAL REGISTERING AUTHORITY, CIVIL STATION, KAKKANAD,ERNAKULAM, PIN - 682 030. WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 5 6 ADDL.R6 THE ASSISTANT REGISTERING AUTHORITY OFFICE OF THE ASSISTNAT REGISTERING AUTHORITY, OLUGARAT TALUK, SATHYA NAGAR, GNANAPRAKASHAM NAGAR, SARAM, PUDUCHERRY, PIN-605013. ADDL.R6 IS IMPLEADED AS PER ORDER DATED 07/11/2018 IN IA.01/2018 BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SRI.P.RAVINDRANATH, SPL. G.P. SRI P.N. SANTHOSH KUMAR, SPL. G.P. DR.THUSHARA JAMES, GP SMT.M.M. JASMIN, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-07-2019, ALONG WITH WP(C).18588/2018(W), WP(C).21399/2018(Y), WP(C).25466/2018(G), WP(C).1512/2019(L), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.25466 OF 2018 PETITIONER: BIJU T. GEORGE PROPRIETOR, M/S.THOPPIL FUELS, A PROPRIETORSHIP CONCERN WITH ITS BRANCH OFFICE AT NO.51, SHOP NO.1., MAIN ROAD, KOTTUPALAYAM, LAWSPET, PUDUCHERRY, PIN - 605 008 BY ADVS. SRI.M.AJAY SRI.K.R.RAJKUMAR RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TRANSPORT DEPARTMENT, THE SECRETRIAT, THIRUVANANTHAPURAM, PIN - 695 001. 2 THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER,2ND FLOOR, TRANS TOWER, THYCAUD P.O., THIRUVANANTHAPURAM, PIN - 695 001. 3 THE STATE POLICE CHIEF AND THE DIRECTOR GENERAL OF POLICE POLICE HEADQUARTERS, THIRUVANANTHAPURAM, PIN - 695 010 4 THE JOINT REGIONAL TRANSPORT OFFICER AND ASSISTANT REGISTERING AUTHORITY OFFICE OF THE SUB REGIONAL TRANSPORT OFFICER,THODUPUZHA, PIN - 685 580. WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 7 5 ADDL.R5 THE ASSISTANT REGISTERING AUTHORITY RTO OFFICE, 100 FEET ROAD, OPPOSITE BUS STOP MUDALIARPET, PUDUCHERRY, PIN- 605004. (ADDL.R5 IS IMPLEADED AS PER ORDER DATED 15/11/2018 IN IA.01/2018) BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SRI.P.RAVINDRANATH, SPL. G.P. SRI P.N. SANTHOSH KUMAR, SPL. G.P. DR.THUSHARA JAMES, GP SMT.M.M. JASMIN, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-07-2019, ALONG WITH WP(C).18588/2018(W), WP(C).21399/2018(Y), WP(C).24050/2018(E), WP(C).1512/2019(L), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.1512 OF 2019(L) PETITIONER: KUNJUMON K. L. KARUKAYIL HOUSE, KOILMUCK, PANDAKARY P. O., EDATHUA, ALAPPUZHA - 689573 BY ADVS. SRI.G.BHAGAVAT SINGH SRI.ANWIN SHAJ RESPONDENTS: 1 THE JOINT REGIONAL TRANSPORT OFFICER KUTTANAD, SUB REGIONAL TRANSPORT OFFICE, KUTTANAD, ALAPPUZHA - 689595 2 THE COMMISSIONER OF TRANSPORT, KERALA OFFICE OF THE TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM - 695 014 3 THE REGISTERING AUTHORITY, PUDUCHERRY, OFFICE OF THE MOTOR VEHICLE REGISTERING AUTHORITY, PUDUCHERRY - 605 005 BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SRI.P.RAVINDRANATH, SPL. G.P. SRI P.N. SANTHOSH KUMAR, SPL. G.P. DR.THUSHARA JAMES, GP SMT.M.M. JASMIN, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-07-2019, ALONG WITH WP(C).18588/2018(W), WP(C).21399/2018(Y), WP(C).24050/2018(E),

WP(C).25466/2018(G),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 9 JUDGMENT These writ petitions were heard along with 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

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 10 and pay life tax are set aside as 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 DCS

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 11 APPENDIX OF WP(C) 18588/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LEASE AGREEMENT DATED 20.12.2010. EXHIBIT P2OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3OF THE KERALA FINANCE ACT, 2015 (RELEVANT EXTRACT). EXHIBIT P4OF THE CHECK REPORT DATED 17.11.2017. EXHIBIT P5OF THE REQUEST DATED 21.11.2017. EXHIBIT P6OF THE REQUEST DATED 12.01.2018. EXHIBIT P7OF THE REQUEST DATED 23.04.2018. EXHIBIT P8OF THE NOTICE DATED 23.05.2018 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S/S EXHIBITS: EXHIBIT R3(A)OF NOTICE WITH REMARKS OF POSTAL AUTHORITY. EXHIBIT R3(B)OF NOTICE WITH REMARKS OF POSTAL AUTHORITY EXHIBIT R3(C)OF REPORT OF THE FIELD OFFICER EXHIBIT R3(D)OF NATIONAL REGISTER

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 12 APPENDIX OF WP(C) 21399/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE RETAIL INVOICE NO.8 DATED 15/3/11 ISSUED FROM MARIKKAR ENGINEERS PRIVATE LTD. EXT.P2OF CERTIFICATE OF REGISTRATION OF THE CAR BEARING REGISTRATION NO.PY-01-BH 0066 DATED 4/4/2011. EXT.P3OF THE ELECTION ID OF FARHAD T.K. BEARING NO.LRR0538421 WHICH SHOWED HIS ADDRESS IN PONDICHERRY EXT.P4OF THE LETTER ISSUED BY THE 4TH RESPONDENT TOT HE 1ST RESPONDENT DATED 23- 1-2015 EXT.P5OF FORM NO.29 AND FORM NO.30 SIGNED AND ISSUED BY THE PETITIONER DATED 23/1/2015 EXT.P6OF INVOICE NO.POR 14150028 DATED 1/2/2015 EXT.P7OF REGISTRATION PARTICULARS OF THE CAR BEARING REGISTRATION NO.KL 32 H6666 DATED 13/5/2015. EXT.P8OF THE PRINT OUT OBTAINED FROM THE VAHAN PORTAL DATED 15/11/2017. EXT.P9OF THE COMPLAINT GIVEN BY THE PETITIONER TO THE SUB INSPECTOR OF POLICE, AROOR POLICE STATION DATED 23/11/2017 EXT.P9(A)OF ENGLISH TRANSLATION OF EXT.P9 EXT P10OF EMAIL DATED 25/11/2017 AS MADE AVAILABLE BY THE 4TH RESPONDENT. EXT.P11OF THE LETTER ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT DATED 25/11/2017 EXT.P12OF SHOW CAUSE NOTICE NO.13/2014/2017 DATED 04/12/2017

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 13 EXT.P13OF THE REPLY TO THE SHOW CAUSE NOTICE GIVEN TO THE 7TH RESPONDENT DATED 6/12/2017 BY THE PETITIONER. EXT.P14OF THE CHECK REPORT E.NO 200952 DATED 16/5/2018 EXT.P14(A) A READABLE COPY OF EXT.P14 CHECK REPORT E.NO.200952 DATED 16/05/2018 EXT.P14(B) A TRUE ENGLISH TRANSLATION OF EXT.P14 EXT.P15OF THE UNDERTAKING GIVEN BY THE 6TH RESPONDENT DATED 16/5/2018 EXT.P15(A) A TRUE ENGLISH TRANSLATION OF EXT.P15 EXT.P16OF AADHAR BEARING NO.718724705732 OF THE 6TH RESPONDENT. EXT.P17OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DATED 24/5/2018 EXT.P17(A) A TRUE ENGLISH TRANSLATION OF EXT.P17 EXT.P18OF DEMAND NOTICE NO.C5E-311/2011 ACL DATED 11/06/2018 ISSUED BY THE 3RD RESPONDENT. EXT.P18(A) A TRUE ENGLISH TRANSLATION OF EXT.P18 EXT.P19OF REPLY GIVEN BY THE PETITIONER DATED 14/6/2018 TO THE 3RD RESPONDENT EXT.P20OF REPLY GIVEN BY THE PETITIONER DATED 14/6/2018 TO THE 7TH RESPONDENT. EXT.P21OF G.O.P NO.62/2016 TRANS DATED 21/11/2016 EXT.P22OF G.O.P NO.10/2018/TRAN DATED 28/3/2018 EXT.P23OF REPRESENTATION DATED 21/6/2018 GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT REQUESTING FOR ONETIME SETTLEMENT OF THE MOTOR VEHICLES TAX AS PERMITTED UNDER EXT.P22 AND P-23 GOVERNMENT ORDERS.

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 14 RESPONDENT'S/S EXHIBITS: EXHIBIT R3(A)OF POSTAL ACKNOWLEDGEMENT RECEIVED ON 07.05.2018 EXHIBIT R3(B)OF POSTAL ACKNOWLEDGEMENT RECEIVED IN THE OFFICE OF THIS RESPONDENT ON 17.07.2018 EXHIBIT R3(C)OF THE CONSOLIDATED LIST OF CHARGE MEMO EXHIBIT R3(D)OF THE SERVICE HISTORY OF THE ABOVE VEHICLE FURNISHED BY EVM PREMIUM CARS INDIA PVT. LTD. EXHIBIT R3(E)OF THE AFFIDAVIT

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 15 APPENDIX OF WP(C) 24050/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE FOR THE ESTABLISHMENT OF MAYYAZHI GROUP WITH REGISTER NO.20359 DATED 23/5/17. EXHIBIT P2 AOF THE CERTIFICATE INSURANCE ISSUED BY THE KOTAK GENERAL INSURANCE COMPANY, MALAD MUMBAI. EXHIBIT P3 AOF THE CERTIFICATE OF REGISTRATION ISSUED BY THE ARO, PUDUCHERRY DATED 18/8/17. EXHIBIT P4 AOF THE RECEIPT FOR PAYMENT OF LIFE TIME TAX DATED 18/8/17. EXHIBIT P5 AOF THE NOTICE ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER DATED 6/11/17. EXHIBIT P6 AOF THE REPLY SENT BY THE PETITIONER, ACKNOWLEDGED BY THE FOURTH RESPONDENT'S OFFICE ON 22/11/17. EXHIBIT P7 AOF THE CIRCULAR NO.C1/14189/TC/2011 DATED 22/11/17. EXHIBIT P8 AOF THE JUDGMENT OF THIS HON.COURT IN W.P(C) 14321/18 DATED 24/4/18. EXHIBIT P9 AOF THE DETAILED SUBMISSION SUBMITTED THE PETITIONER AND HIS COUNSEL BEFORE THE 4TH RESPONDENT DATED 10/5/18. EXHIBIT P10 AOF THE STATEMENT SHOWING THE DETAILS OF THE DOCUMENTS SUBMITTED BEFORE THE 5TH RESPONDENT DATED 10/5/18. EXHIBIT P11 AOF THE ORDER OF THE FIFTH RESPONDENT DATED 19/5/18. EXHIBIT P11(A) AOF THE ENGLISH TRANSLATION OF EXHIBIT P11. EXHIBIT P12 AOF THE RECONSTITUTED DEED OF PARTNERSHIP OF MAYYAZHI GROUP DATED 06.12.2017

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 16 RESPONDENT'S/S EXHIBITS: EXHIBIT R4(A)OF THE POSTAL ENDORSEMENT EXHIBIT R4(B)OF THE LEASE DEED EXHIBIT R4(C)OF THE REPORT OF MVI EXHIBIT R4(D)OF THE CHARGE MEMO/ABSTRACT OF THE 02 CASES DETECTED BY CAMERA SURVEILLANCE SYSTEM.

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 17 APPENDIX OF WP(C) 25466/2018 PETITIONER'S/S EXHIBITS: EXT.P1: AOF THE LEASE DEED BETWEEN THE LESSOR AND THE PETITIONER DATED 18/12/2013 EXT.P2: AOF THE REGISTRATION NO.20286 DATED 28/04/2017 ISSUED TO M/S.THOPPIL FUELS EXT.P3: AOF THE RECEIPT FOR TEMPORARY REGISTRATION OF THE MOTOR CAR ISSUED ON 12/05/2017 EXT.P4: AOF THE COVER NOTE ISSUED BY RELIANCE GENERAL INSURANCE FOR THE PERIOD 04/05/2017 TO 03/05/2018 EXT.P5: AOF THE CERTIFICATE OF REGISTRATION ISSUED BY THE ASST.REGISTERING AUTHORITY, PUDUCHERRY DATED 28/06/2017 EXT.P6: AOF THE RECEIPT FOR PAYMENT OF LIFE TIME TAX DATED 28/06/2017 EXT.P7: AOF THE RENTAL AGREEMENT DATED 23/01/2018 EXT.P8: AOF THE CERTIFICATE OF REGISTRATION UNDER THE GST EXT.P9: AOF THE UPDATED CERTIFICATE OF REGISTRATION EXT.P10: AOF THE NOTICE NO.R/4275/2017 ISSUED BY THE FOURTH RESPONDENT TO SRI.T.J.GEORGE, DATED 18/12/2017 EXT.P11: AOF THE DEMAND / SHOW CAUSE NOTICE ADDRESSED TO SRI.T.J.GEORGE DATED 12/01/2018 EXT.P12: AOF THE COMMUNICATION SENT BY REGISTERED POST BY SRI.T.J.GEORGE TO THE FOURTH RESPONDENT DATED 31/01/2018 EXT.P13: AOF THE DEMAND/SHOW CAUSE NOTICE NO. R/4275/2018 DATED 03.03.2018

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 18 EXT.P14: AOF THE SUBMISSIONS MADE BY THE PETITIONER TO THE FOURTH RESPONDENT DATED 10/04/2018 EXT.P15: AOF THE CIRCULAR NO.C1/14189/TC/2011 DATED 22/11/2017 EXT.P16: AOF THE JUDGMENT OF THIS HON'BLE COURT IN WPC.13107/2018 DATED 13/04/2018 EXT.P17: AOF THE MEMO SUBMITTED BY THE PETITIONER AND HIS COUNSEL SHOWING THE DETAILS OF DOCUMENT PRODUED DATED 04/05/2018 EXT.P18: AOF THE ORDER NO.R1/1345/2018/IT ISSUED BY THE FOURTH RESPONDENT DATED 06/07/2018

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 19 APPENDIX OF WP(C) 1512/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE GST INVOICE DATED 09.09.2017 EXHIBIT P2 COPY OF THE TEMPORARY REGISTRATION FROM KERALA DATED 19.09.2017 EXHIBIT P3 COPY OF THE PERMANENT REGISTRATION CERTIFICATE WITH SMART RC DATED 13.10.2017 OF PY 05D 4300 EXHIBIT P4 COPY OF THE RENTAL AGREEMENT DATED 13.09.2017 EXHIBIT P5 COPY OF THE GST REGISTRATION OF L AND L CONSTRUCTION DATED 18.09.2017 EXHIBIT P6 COPY OF THE AADHAR CARD OF THE PETITIONER IN HIS BUSINESS ADDRESS DATED 22.09.2018 EXHIBIT P7 COPY OF THE RENTAL AGREEMENT DATED 22.10.2018 EXHIBIT P8 COPY OF THE AADHAR CARD OF THE PETITIONER IN HIS NEW BUSINESS ADDRESS DATED 26.10.2018 EXHIBIT P9 COPY OF THE NOTICE DATED 04.12.2017 ISSUED BY THE 1ST RESPONDENT WITH QUESTIONAIRE EXHIBIT P9 (a) ENGLISH TRANSLATION OF EXT. P9 EXHIBIT P 10 COPY OF THE REPLIES ON THE NOTICE AS WELL AS THE QUESTIONAIRE SUBMITTED BY THE PETITIONER DATED 09.12.2017 EXHIBIT P 11 COPY OF THE DEMAND NOTICE DATED 31.08.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT 11 (a) ENGLISH TRANSLATION OF EXT. P 11 EXHIBIT P 12 COPY OF THE ORDER NO.C1/14189/TC/2011 DATED 22.11.2017 EXHIBIT P 13 COPY OF THE SERVICE INVOICE DATED 02.01.2018

WP(C).Nos.18588, 21399, 24050, 25466 of 2018 & 1512 of 2019 20 RESPONDENT'S/S EXHIBITS: EXHIBIT R1(A)OF AADHAR CARD NO. 890865636822 EXHIBIT R1(B)OF NOTICE DATED 04.12.2017 EXHIBIT R1(C)OF NOTICE DATED 14.12.2017 EXHIBIT R1(D)OF ACKNOWLEDGMENT EXHIBIT R1(E)OF REPORT OF MOTOR VEHICLE INSPECTOR OF SUB REGIONAL TRANSPORT OFFICE, KUTTANADU EXHIBIT R1(F)SERIESOF SERVICE INVOICE NOS SIP1800421 DATED 27.04.2018, SIP1802335 DATED 06.08.2018, SIP1802336 DATED 06.08.2018 AND SIP 1805027 DATED 23.11.2018 EXHIBIT R1(G)OF THE INSURANCE POLICY EXHIBIT R1(H)OF THE NOTICE DATED 22.02.2018