Praseeth Padman vs. Joint Regional Transport Officer

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.26807 OF 2018(A) PETITIONER/S: UMMER RAFEEQ ABOOBACKER S/O.ABOOBACKER, MANAGING DIRECTOR,UNILOG TRANSPORTING CO.PVT.LTD.,THIRUMALAL THAYAR, OULGARATE, VILLIANUR ROAD,PUDUCHERRY. BY ADV. SRI.K.R.SUNIL RESPONDENT/S: 1 THE TRANSPORT COMMISSIONER TRANS TOWER, VAZHUTHACAUD,THIRUVANANTHAPURAM-695 014. 2 THE DEPUTY TRANSPORT COMMISSIONER COCHIN. 3 THE REGIONAL TRANSPORT OFFICER TAXATION OFFICER ERNAKULAM. 4 THE DEPUTY THAHSILDARREVENUE RECOVERY KANAYANNUR TALUK. 5 THE ASSISTANT REGISTERING AUTHORITY PUDUCHERRY-605 001. BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR 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).21352/2018(T),

WP(C).23614/2018(B), WP(C).24216/2018(B), WP(C).28952/2018(T), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C) No. 26807/2018 & Conn.Cases -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.21352 OF 2018 PETITIONER/S: BENAZIR K. MOIDEEN D/O.MBK MOIDEEN, AGED 36, MUNDATTU HOUSE,KAVUKARA, KAVUMKARA MARKET, MUVATTUPUZHA,PIN-686 673. BY ADV. SRI.K.R.SUNIL RESPONDENT/S: 1 THE STATE TRANSPORT COMMISSIONER TRANS TOWER, VAZHUTHACADU, THIRUVANANTHAPURAM-695 014. 2 THE DEPUTY TRANSPORT COMMISSIONER CENTRAL ZONE, KAKKANADU. 3 THE REGIONAL TRANSPORT OFFICER TAXATION OFFICER MUVATTUPUZHA 4 THE JOINT REGIONAL TRANSPORT OFFICER TAXATION OFFICER MUVATTUPUZHA. 5 THE DEPUTY THAHSILDAR REVENUE RECOVERY MUVATTUPUZHA TALUK. 6 THE ASSISTANT REGISTERING AUTHORITY PUDUCHERRY-605 001. W.P.(C) No. 26807/2018 & Conn.Cases -3- BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR 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).23614/2018(B), WP(C).24216/2018(B), WP(C).26807/2018(A), WP(C).28952/2018(T), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C) No. 26807/2018 & Conn.Cases -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.23614 OF 2018 PETITIONER/S: UVAIS SATHAR.V.P. S/O. K.L. ABDUL SATHAR,AGED 37 YEARS, RESIDING AT "KHURAISH", TALAP, CIVIL STATION P.O., KANNUR-670 001. BY ADVS. SMT.DAISY A.PHILIPOSE SRI.JAI GEORGE SRI.C.P.SHYJU RESPONDENT/S: 1 THE DEPUTY TRANSPORT COMMISSIONER NORTH ZONE, KOZHIKODE-673 001. 2 THE REGIONAL TRANSPORT OFFICER KANNUR 670 001. BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR 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).21352/2018(T), WP(C).24216/2018(B), WP(C).26807/2018(A), WP(C).28952/2018(T), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C) No. 26807/2018 & Conn.Cases -5- 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.24216 OF 2018 PETITIONER/S: PRASEETH PADMAN AGED 46 YEARS PROPRIETOR M/S. COSMOS BUILDING MATERIALS,CHIRAKKARA, THALASSERY, KANNUR DIST. BY ADVS. SRI.T.REMESH BABU SRI.C.K.SREEJITH RESPONDENT/S: 1 JOINT REGIONAL TRANSPORT OFFICER SUB REGIONAL TRANSPORT OFFICE, THALASSERY-670101 2 STATE OF KERALA REP. BY TRANSPORT COMMISSIONER TRIVANDRUM-695001. 3 ADDL.R3 THE REGIONAL TRANSPORT OFFICER REGIONAL TRANSPORT OFFICE, PONDICHERRY-605001. (ADDL.R3 IMPLEADED AS PER ORDER DATED ON 07/11/2018 IN IA.01/2018)

W.P.(C) No. 26807/2018 & Conn.Cases -6- BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR 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).21352/2018(T), WP(C).23614/2018(B), WP(C).26807/2018(A), WP(C).28952/2018(T), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C) No. 26807/2018 & Conn.Cases -7- 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.28952 OF 2018(T) PETITIONER/S: DR.JOSEPH ALEXANDER S/O ALEXANDER P JOSEPH, NOW RESIDING AT HOUSE NO.732, CUCKOO STREET, WILLOW ACRES, PRETORIA, SOUTH AFRICA, REPRESENTED BY HIS MOTHER AND POWER OF ATTORNEY HOLDER SMT.SHINY ALEXANDER, AGED 57 YEARS, W/O ALEXANDER P. JOSEPH, PALAMITTATHU HOUSE, SACHIVOTHAMAPURAM P.O.KURICHY, CHANGANACHERRY, KOTTAYAM DISTRICT, PIN- 686532 BY ADV. SRI.S.JAYAKRISHNAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695001 695001 2 THE DEPUTY TRANSPORT COMMISSIONER, OFFICE OF THE DEPUTY TRANSPORT COMMISSIONER, KAKKANAD, ERNAKULAM.PIN-682030. 3 THE JOINT REGIONAL TRANSPORT OFFICER, THE SUB REGIONAL TRANSPORT OFFICE, REVENUE TOWER, IIIRD FLOOR, CHANGANACHERRY PIN-686101.,

W.P.(C) No. 26807/2018 & Conn.Cases -8- 4 THE DEPUTY TAHSILDAR (RR), CHANGANACHERRY TALUK OFFICE, CHANGANACHERRY.PIN-686101. 5 THE VILLAGE OFFICER, KURICHY VILLAGE, KOTTAYAM DISTRICT,PIN-686532. BY SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR 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).21352/2018(T), WP(C).23614/2018(B), WP(C).24216/2018(B), WP(C).26807/2018(A), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C) No. 26807/2018 & Conn.Cases -9- J U D G M E N T [ WP(C).26807/2018, WP(C).21352/2018, WP(C).23614/2018, WP(C).24216/2018, WP(C).28952/2018 ] Dated this the 16th day of July 2019 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 and pay life tax are set

W.P.(C) No. 26807/2018 & Conn.Cases -10- 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 jjj

W.P.(C) No. 26807/2018 & Conn.Cases -11- APPENDIX OF WP(C) 26807/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: THEOF THE LEASE AGREEMENT DATED 20.12.2010. EXHIBIT P2: THEOF THE CERTIFICATE OF REGISTRATION ISSUED BY THE 5TH RESPONDENT DATED 01.02.2018. EXHIBIT P3: THEOF THE KERALA FINANCE ACT, 2015(RELEVANT EXTRACT). EXHIBIT P4: TRUE COOPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 08.06.2018. RESPONDENT'S EXHIBITS EXHIBIT R3(A)OF THE NOTICE AND ENVELOP RETURNED FROM PONDICHERRY EXHIBIT R3(B)OF THE TRANSLATED VERSION OF THE REPORT OF THE FIELD OFFICER EXHIBIT R3(C) TRUE COPIES OF THE DOCUMENTS FROM SPEED TRACING CAMERAS IN KERALA

W.P.(C) No. 26807/2018 & Conn.Cases -12- APPENDIX OF WP(C) 21352/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE 6TH RESPONDENT DATED 18-3-2011. EXHIBIT P2 :OF THE KERALA FINANCE ACT, 2015 (RELEVANT EXTRACT) EXHIBIT P3 :OF THE DEMAND NOTICE DATED 10-4-2018. EXHIBIT P4 :OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DATED 26-5-2018. EXHIBIT P5 :OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DATED 4-6-2018. W.P.(C) No. 26807/2018 & Conn.Cases -13- APPENDIX OF WP(C) 23614/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE ISSUED BY THE ASST. REGISTERING AUTHORITY, PUDUCHERRY, TO THE PETITIONER. EXHIBIT P2 AOF THE PARTNERSHIP DEED DATED 1/4/2003 EXECUTED BY THE PETITIONER AND HIS FAMILY EXHIBIT P3 AOF THE CERTIFICATE OF CST REGISTRATION DATED 5/10/2015 ISSUED TO THE PETITIONERS FIRM BY THE DEPUTY COMMERCIAL TAX OFFICER, PUDUCHERRY. EXHIBIT P4 AOF THE ISSUED TO THE PETITIONERS FIRM BY THE DEPUTY COMMERCIAL TAX OFFICER, PUDUCHERRY EXHIBIT P5 AOF THE SHOW CAUSE NOTICE DATED 6/1/2018 ISSUED TO THE PETITIONER BYT HE 2ND RESPONDENT. EXHIBIT P6 AOF THE DEMAND/SHOW CAUSE NOTICE DATED 2/3/2018 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P7 AOF THE REPRESENTATION DATED 16/3/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8 AOF THE JUDGMENT IN WPC NO. 9846 OF 2018 DATED 21/3/2018 EXHIBIT P9 AOF THE LETTER DATED 19/4/2018 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT.

W.P.(C) No. 26807/2018 & Conn.Cases -14- EXHIBIT P10 AOF THE APPEAL DATED 3/5/2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P11 AOF THE ORDER NO. C/237/2018/NZ DATED 2/7/2018 ISSUED BY THE 1ST RESPONDENT.

W.P.(C) No. 26807/2018 & Conn.Cases -15- APPENDIX OF WP(C) 24216/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE GST LICENSE EXHIBIT P2 THEOF THE TITLE DEED DT. 9/9/10 EXHIBIT P3 THEOF THE TAX RECEIPT DT. 20/6/2018 EXHIBIT P4 THEOF THE POSSESSION CERTIFICATE DT. 9/7/18 EXHIBIT P5 THEOF THE TEMPORARY REGISTRATION CERTIFICATE DT. 22/8/2017 EXHIBIT P6 THEOF THE INVOICE OF THE CAR DT. 22/8/2017 EXHIBIT P7 THEOF APPLICATION FILED BY THE PETITIONER TO THE VILLAGE OFFFICER, PALLOOR DT. 26/6/2018 EXHIBIT P8 THEOF THE NOTICE (CHECK REPORT) EXHIBIT P9 THEOF THE DEMAND NOTICE DT. 28/6/2018 RESPONDENT'S EXHIBITS EXHIBIT R1(A) AOF THE POSTAL ACKNOWLEDGEMENT WITH REGARD TO THE NON RECEIPT OF THE LETTER IN THE TEMPORARY ADDRESS IN PONDICHERRY

W.P.(C) No. 26807/2018 & Conn.Cases -16- APPENDIX OF WP(C) 28952/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF CERTIFICATE OF REGISTRATION ISSUED BY THE ASSISTANT REGISTERING AUTHORITY, TRANSPORT DEPARTMENT, GOVERNMENT OF PUDUCHERRY. EXHIBIT P2OF INFORMATION DATED 20.12.2012 ISSUED BY THE KUN MOTOR COMPANY PRIVATE LIMITED, CHENNAI. EXHIBIT P3OF TAX INVOICE DATED 31.132.2012 ISSUED BY THE KUN MOTOR COMPANY PRIVATE LIMITED, CHENNAI. EXHIBIT P4OF NOTICE DATED 08.12.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5OF REPLY DATED 12.12.2017 SUBMITTED BEFORE THE 3RD RESPONDENT BY THE PETITIONER'S UNCLE. EXHIBIT P6OF DEMAND/SHOW CAUSE NOTICE DATED 02.03.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P6 AOF ENGLISH TRANSLATION OF EXT.P6 EXHIBIT P7OF NOTICE NO.R1/33/2447/2017/K.C.DATED 10.04.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P7 AOF ENGLISH TRANSLATION OF EXT.P7 EXHIBIT P8OF APPEAL DATED 04.05.2018 FILED BY THE PETITIONER UNDER SECTION 23 OF THE KERALA MOTOR VEHICLES TAXATION ACT,1976. W.P.(C) No. 26807/2018 & Conn.Cases -17- EXHIBIT P9OF DEMAND NOTICE DATED 07.05.2018 UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 4TH RESPONDENT. EXHIBIT P9 AOF ENGLISH TRANSLATION OF EXT P9. EXHIBIT P10OF DEMAND NOTICE DATED 07.05.2018 UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 4TH RESPONDENT. EXHIBIT P10 AOF ENGLISH TRANSLATION OF EXT.P10.