Abdul Gafoor.A.V. vs. The Transport Commissioner

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).17319/2018(L), WP(C).18304/2018(K), WP(C).20717/2018(L),

WP(C).24517/2018(L),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 3 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.18304 OF 2018 PETITIONER: NITHIN R. S/O.V.M.RADHAKRISHNAN, 18/714, 'NINEETITHA', D P O ROAD, YAKKARA,PALAKKAD. BY ADV. SRI.K.ANAND RESPONDENTS: 1 THE TRANSPORT COMMISSIONER TRANSPORT COMMISSIONERATE, TRANS TOWERS, 2ND FLOOR,VAZHUTHACAUD, THIRUVANANTHAPURAM, KERALA-695014. 2 REGIONAL TRANSPORT OFFICER OFFICE OF THE R T O, PALAKKAD-678001. 3 ADDL.R3 REGIONAL TRANSPORT OFFICER OFFICE OF THE RTO, 100 FEET RD, BHARATHIDASAN NAGAR, MUDALIARPET, PUDUCHERRY-605004. (ADDL.R3 WAS IMPLEADED AS PER ORDER DATED 07/11/2018 IN IA.NO.5/2018) 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).17319/2018(L), WP(C).17546/2018(P), WP(C).20717/2018(L),

WP(C).24517/2018(L),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 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.20717 OF 2018 PETITIONER: T.S. BINYAMINE S/O.SEETHY, AGED 47 YEARS, M/S.ANNOOR EDUCATIONAL TRUST, THOTTATHIKUDIYIL KAVUMKARA, MARKET P.O., MUVATTUPUZHA. BY ADV. SRI.PAUL K.VARGHESE RESPONDENTS: 1 THE SECRETARY, TRANSPORT DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE REGIONAL TRANSPORT OFFICER, MUVATTUPZHA ERNAKULAM DISTRICT-686669. 3 THE ASSISTANT REGISTERING AUTHORITY, PONDICHERRY-605004. 4 THE DEPUTY TAHSILDAR, MUVATTUPUZHA TALUK OFFICE, MUVATTUPUZHA, ERNAKULAM DISTRICT-686672. 5 THE VILLAGE OFFICER, VELLOORKUNNAM VILLAGE OFFICE MUVATTUPUZHA, ERNAKULAM DISTRICT-686673. 6 ADDL.R6. THE REGISTERING AUTHORITY PONDICHERY, MAHI-673 310. ADDL.R6. IS IMPLEADED AS PER ORDER DATED 11.12.2018 IN IA.NO.1/2018. W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 5 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).17319/2018(L), WP(C).17546/2018(P), WP(C).18304/2018(K),

WP(C).24517/2018(L),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 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.24517 OF 2018 PETITIONER: ABDUL GAFOOR.A.V. NO.8,100 FT ROAD,ELLAIPILLAICHAVADY, PUDUCHERRY-605 005,P PERMANENT RESIDENCE AT ARAKKAL VETTATH HOUSE, PREMJI ROAD,PONKUNNAM,THRISSUR-680002. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE TRANSPORT COMMISSIONER TRANSPORT DEPARTMENT,TRANS TOWERS,VAZHUTHACAUD, THIRUVANANTHAPURAM,PIN-695014. 2 THE REGIONAL TRANSPORT OFFICER THRISSUR,PIN-680001. 3 THE DEPUTY TAHSILDAR REVENUE RECOVERY, THRISSUR TALUK, THRISSUR,PIN-680001. 4 THE VILLAGE OFFICER THRISSUR VILLAGE, THRISSUR,PIN-680001. 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).17319/2018(L), WP(C).17546/2018(P), WP(C).18304/2018(K),

WP(C).20717/2018(L),

THE COURT

ON 16-07-2019 DELIVERED THE FOLLOWING:

W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 7 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

W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 8 to register the subject vehicles in State of Kerala 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

W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 9 APPENDIX OF WP(C) 17319/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE WPC 1824/2017 FILED BEFORE HON'BLE HIGH COURT OF KERALA DATED 17-01-2018. EXHIBIT P2OF THE DEMAND NOTICE DATED 07-05-2018 IN FORUM NO.10 EXHIBIT P3OF THE DEMAND NOTICE DATED 07-05-2018. EXHIBIT P4OF THE OBJECTION TO THE DEMAND NOTICE DATED 26-05-2018. W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 10 APPENDIX OF WP(C) 17546/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE GST REGISTRATION EXHIBIT 2:OF THE REGISTRATION CERTIFICATE EXHIBIT P3:OF THE NOTICE DATED 02/03/2018 EXHIBIT P4:OF THE REPLY SUBMITTED BY THE PETITIONER DATED 09/04/2018 EXHIBIT P5:OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC.NO.10469/2018 EXHIBIT P6:OF THE ORDER OF THE 1ST RESPONDENT DATED 08/05/2018

W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 11 APPENDIX OF WP(C) 18304/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 30.11.2017 EXHIBIT P2OF THE REPLY SUBMITTED BY THE PETITIONER DATED 11.12.2017 EXHIBIT P3OF THE NOTICE NO.S10/04-05-B- 4388/2018/P DATED 2.3.2018, RECEIVED BY THE PETITIONER ON 5.3.2018. EXHIBIT P4OF THE REPLY SUBMITTED BY THE PETITIONER DATED 12.3.2018 EXHIBIT P5OF THE ORDER IN IA 28261/17 IN CIVIL APPEAL NO(S) 2635-2638/17 DATED 8.9.2017 BEFORE THE 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. EXHIBIT P8OF THE JUDGMENT OF WPC NO.18027/2018 DATED 27.3.2018 EXHIBIT P9OF THE COMMUNICATION NO.S10/11007/2018/P DATED 30.5.2018 EXHIBIT P10OF THE ORDER NO.S10/2870/2018/P DTD 3.5.2018. EXHIBIT P11OF THE ORDER S10/2870/2018/P DTD 11.6.2018. W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 12 APPENDIX OF WP(C) 20717/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE LEASE DEED EXECUTED BY SUSILA IN FAVOUR OF THE PETITIONER DATED 23-11-2017. EXHIBIT P2 AOF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 10-11-2017. EXHIBIT P3 AOF THE EXPLANATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5-12-2017. EXHIBIT P4 AOF THE JUDGMENT IN WP(C)NO.14537/2018 OF THIS HON'BLE COURT DATED 27-4-2018. EXHIBIT P5 AOF THE ORDER NO.R1/2600/2018/EM ISSUED BY THE REGIONAL TRANSPORT OFFICER, MUVATTUPUZHA DATED 4-6-2018. EXHIBIT P6 AOF RECEIPTS ISSUED BY AYYAPPAN & VENKATESWARA AGENCIES DEALER OF INDIAN OIL CORPORATION LTD., COIMBATORE TO THE PETITIONER AND SREEVALSA AGENCY, KARMADAI. EXHIBIT P7 AOF THE INVOICE ISSUED TO THE PETITIONER FROM ARTEMIS AUTO INDIA PVT.LTD., COIMBATORE DATED NIL. EXHIBIT P8 THE COPY OF THE REVENUE RECOVERY NOTICE ISSUED TO THE PETITIONER DATED 26-5-2018. EXHIBIT P9 AOF THE JUDGMENT IN WP(C)NO.11399/2018 OF THIS HON'BLE COURT DATED 2-4-2018. W.P.(C.)Nos.17319, 17546, 18304, 20717 & 24517 OF 2018 13 APPENDIX OF WP(C) 24517/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF THE PROCEEDING DATED 1.08.2017 OF THE ASSITANT INSPECTOR,OFFICE OF THE LABOUR OFFICER (ENFORCEMENT)PUDUCHERRY EXT P2 COPY OF THE INVOICE ISSUED BY M/S.VST TITANIUM MOTORS LTD,CHENNAI WITH RESPECT TO THE PETITIONERS VEHICLE. EXT P3 COPY OF THE REGISTRATION CERTIFICATE OF THE VEHICLE NO.PY 05/D 5588 EXT P4 COPY OF THE REVENUE RECOVERY NOTICE DATED 16.07.2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE REVENUE RECOVERY ACT WITH TRANSLATION EXT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 16.07.2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 34 OF THE REVENUE RECOVERY ACT WITH TRANSLATION RESPONDENT'S/S EXHIBITS: EXHIBIT R2(A) AOF THE NOTICE ISSUED TO THE PETITIONER ON 14.11.2017 EXHIBIT R2(B) AOF THE DEMAND NOTICE ISSUED TO THE PETITIONER ON 06.03.2018 EXHIBIT R2(C) THEOF THE ACKNOWLEDGMENT CARD RETURNED TO THE OFFICE OF THE RESPONDENT DATED 09.03.2018 EXHIBIT R2(D)OF THE CHECK REPORT EXHIBIT R2(E)OF THE REMITTANCE OF THE TAX RECEIPT FOR A PERIOD OF 12 MONTHS