Sarath Gopakumar vs. The Joint Regional Transport Office, Changanaserry

DATED 16.07.2019 IN I.A. NO. 1/2018 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).15977/2018(V), WP(C).18170/2018(U), WP(C).22178/2018(V),

WP(C).23175/2018(V),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 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.22178 OF 2018 PETITIONER: ALIYAMMA THOMAS KUZHIYADITHARA, PUTHUPALLY P.O., KOTTAYAM. BY ADV. SRI.K.V.GOPINATHAN NAIR RESPONDENTS: 1 THE REGIONAL TRANSPORT OFFICER KOTTAYAM - 686002. 2 THE JOINT REGIONAL TRANSPORT OFFICER KOTTAYAM- 686002. 3 THE TRANSPORT COMMISSIONER TRANS TOWER, VAZHUTHAKKAD, THIRUVANANTHAPURAM - 695006. * ADDL. 3RD RESPONDENT IMPLEADED 3 THE REGIONAL TRANSPORT OFFICER (REGISTERING AUTHORITY), OULGARET, PONDICHERRY 605001 *ADDL. 3RD RESPONDENT IS IMPLEADED AS PER THE ORDER DATED 16.07.2019 IN I.A. NO. 1/2018 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).15977/2018(V), WP(C).18170/2018(U), WP(C).20180/2018(V),

WP(C).23175/2018(V),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 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.23175 OF 2018 PETITIONER: OMAR FAROOQUE MINTY.P.T AGED 32, S/O. P.K THAHA, PEARL GARDENS,CHANDIROOR, CHERTHALA, ALAPPUZHA DISTRICT 688 534. BY ADVS. SRI.V.MAHENDRANATH SRI.R.SYLESHWAREN NAIR SMT.M.VISHNUPRIYA RESPONDENTS: 1 TRANSPORT COMMISSIONER TRANSPORT COMMISSIONARATE, TRANS TOWERS,VAZHUTHACAUD, THYCAUD P.O,THIRUVANANTHAPURAM 695 014. 2 THE REGIONAL TRANSPORT OFFICER ALAPPUZHA, CIVIL STATION, CIVIL STATION P.O, ALAPPUZHA, PIN 688 001. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY, MOTOR VEHICLE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 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).15977/2018(V), WP(C).18170/2018(U), WP(C).20180/2018(V),

WP(C).22178/2018(V),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 6 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 and pay life tax are set aside as illegal, arbitrary

WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 7 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.15977, 18170, 20180, 22178 & 23175 OF 2018 8 APPENDIX OF WP(C) 15977/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE OF REGISTRATION OF PY-05/D 75. EXHIBIT P2 AOF THE LEASE DEED DATED 15-06- 2017. EXHIBIT P3OF THE GST-REG-06 DATED 05-09- 2017. EXHIBIT P4OF THE KERALA FINANCE ACT, 2015 (RELEVANT EXTRACT) EXHIBIT P5OF THE CHECK REPORT DATED 11-05- 2018. EXHIBIT P6OF THE REPRESENTATION DATED 11- 05-2018. WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 9 APPENDIX OF WP(C) 18170/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE FRONT PAGE LIFE INSURANCE CERTIFICATE ISSUED TO THE PETITIONER DATED 19.11.2016. EXHIBIT P2 AOF THE FRONT PAGE OF THE CERTIFICATE ISSUED BY THE LIFE INSURANCE CORPORATION IN FAVOUR OF THE PETITIONER DATED 31.3.2018 EXHIBIT P3 AOF THE DECLARATION FORM ISSUED BY THE CENTRAL SALE TAX DEPARTMENT OFFICE, PONDICHERRY TO THE PETITIONER DATED 1.3.2017 EXHIBIT P4 AOF THE RENT AGREEMENT EXECUTED IN FAVOUR OF THE PETITIONER DATED 23.3.2018. EXHIBIT P5 AOF THE RECEIPT SHOWING THE SERVICE OF THE PETITIONER'S VEHICLE DATED 23.3.2018. EXHIBIT P6 AOF THE CERTIFICATE OF REGISTRATION (PONDICHERRY) ISSUED TO THE PETITIONER DATED 18.5.2017 EXHIBIT P7 AOF THE INSURANCE CERTIFICATE ISSUED BY THE HDFC ERGO GENERAL INSURANCE COMPANY LIMITED, PONDICHERRY IN FAVOUR OF THE PETITIONER'S VEHICLE DATED 21.5.2018. EXHIBIT P8 TRUE COPIES OF THE RECEIPTS SHOWING THE DELIVERY OF THE GOODS BY THE PETITIONER TO POTHYS PRIVATE LIMITED, PONDICHERRY DATED 10.11.2017. EXHIBIT P9 AOF THE NOTICE NO A/ 2109/17/EK ISSUED BY THE 2ND RESPONDENT DATED 3.3.2018. EXHIBIT P10 AOF THE JUDGMENT IN WPC NO. 11399/2018 OF THIS HON'BLE COURT DATED 2.4.2018. WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 10 APPENDIX OF WP(C) 20180/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE GST REGISTRATION HOLDING BY THE PETITIONER. EXHIBIT P2OF REGISTRATION CERTIFICATE IN RESPECT OF THE VEHICLE PY-01/CR 0055. EXHIBIT P3OF THE NOTICE ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE REPLY SUBMITTED BY THE PETITIONER DATED 25-1-2018. RESPONDENT'S/S EXHIBITS: EXHIBIT R1(A) SERIESOF THE ENQUIRY REPORT IN THIS REGARD AND THE ENGLISH TRANSLATION OF THE SAME EXHIBIT R1(B)OF THE CAMERA SUVEILLANCE REPORT DETAILS

WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 11 APPENDIX OF WP(C) 22178/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION PARTICULARS IN RESPECT OF THE VEHICLE PY-05/D 8777.` EXHIBIT P2OF THE NOTICE SIGNED ON 26.12.2017. EXHIBIT P3OF THE REPLY SUBMITTED BY THE PETITIONER DATED 03.01.2018. EXHIBIT P4OF THE NOTICE ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 13.03.2018. EXHIBIT P6OF THE DEMAND NOTICE DATED 20.04.2018. EXHIBIT P7OF THE JUDGMENT IN W.P.(C). NO: 15372/2018. EXHIBIT P8OF THE ORDER OF THE 1ST RESPONDENT DATED 11.06.2018. EXHIBIT P9OF THE INTERIM ORDER IN W.P.(C). NO: 20932/2018 DATED 26.06.2018. RESPONDENT'S/S EXHIBITS: EXHIBIT R1 AOF THE POSTAL REMARKS. EXHIBIT R1 BOF THE SHOW CAUSE NOTICE AND THE ENGLISH TRANSLATION OF THE SAME ISSUED TO THE PETITIONER ON 26.12.2017. EXHIBIT R1 COF THE AGREEMENT DATED 01.10.2011 EXHIBIT R1 DOF THE GST REGISTRATION CERTIFICATE.

WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 12 EXHIBIT R1 EOF THE ENQUIRY REPORT AND THE ENGLISH TRANSLATION OF THE SAME, RECEIVED FROM THE MOTOR VEHICLE INSPECTOR DATED 15.02.2018. EXHIBIT R1 FOF THE DEMAND/SHOW CAUSE NOTICE SERVED TO THE PETITIONER ON 03.03.2018. EXHIBIT R1 GOF THE NOTICE ISSUED TO THE PETITIONER ON 20.04.2018. WP(C).Nos.15977, 18170, 20180, 22178 & 23175 OF 2018 13 APPENDIX OF WP(C) 23175/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE AADHAR CARD OF THE PETITIONER WITH NO. 4266 1157 2940. EXHIBIT P2OF THE TAX INVOICE NO. MVSIP16100075 DT.23-12-2016 ISSUED BY NAVNIT MOTORS (PVT) LTD, BANGALORE, KARNATAKA EXHIBIT P3OF THE CERTIFICATE OF REGISTRATION DT. 31-01-2017 ISSUED BY THE ASST. REGISTERING AUTHORITY, OULGARET TALUK IN RESPECT OF THE BMW MAKE CAR BEARING REGISTRATION NO. PY-05-C-0077 EXHIBIT P4OF THE RENTAL AGREEMENT DT. 10-10-2014 EXECUTED BETWEEN THE PETITIONER AND THE LESSOR SMT. SELVI,W/O. CHIDAMBARAM, PUDUCHERY. RESPONDENT'S/S EXHIBITS: EXHIBIT R2 AOF THE NOTICE EXHIBIT R1 BOF THE POSTAL ENVELOPS DATED 26.04.2018 AND 30.06.2018