Shajeer Kamal vs. State Of Kerala

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WP(C)/15140/2018HC KeralaGSTCNR KLHC01046728201804 May 2018Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 4TH DAY OF MAY 2018 / 14TH VAISAKHA, 1940 WP(C).No. 15140 of 2018 ----------------------- PETITIONER: ----------- SHAJEER KAMAL, AGED 29 YEARS, S/O.MAMMU, HAVING ADDRESS AT KERALA AS ANHOLI HOUSE, P.O.KAVIL, NADUVANNUR, KOZHIKODE - 673 614 AND PRESENTLY HAVING HIS ADDRESS AT PUDUCHERRY AS FLAT A, NO.197, PADMAATH, VAYAKULAM, PUDUCHERRY - 605 002. BY ADVS.SRI.S.K.PREMJITH MENON SRI.BINU V V VEETTIL VALAPPIL RESPONDENT(S): -------------- 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVT. SECRETARIAT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. TRANSPORT COMMISSIONER, 2ND FLOOR, TRANS TOWERS, THAICAUD.P.O., VAZHUTHACAUD, TRIVANDRUM - 695 014. 3. THE REGISTERING AUTHORITY, OFFICE OF THE JOINT REGIONAL TRANSPORT OFFICE, KOYILANDY, PIN - 673 305. 4. THE RTO, KOZHIKODE REGION, KOZHIKODE. OP RAMAN RD., ERANHIPPALAM, KOZHIKODE, KERALA - 673 020. BY GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 15140 of 2018 (N) --------------------------- APPENDIX PETITIONERS' EXHIBITS: ---------------------- EXHIBIT P1 : TRUE COPY OF CERTIFICATE OF REGISTRATION IN RESPECT OF VEHICLE NO.PY-05-C-2777. EXHIBIT P2 : TRUE PHOTOCOPY OF GST REGISTRATION. EXHIBIT P3 : TRUE PHOTOCOPY OF NOTICE DATED 12.1.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 : TRUE PHOTOCOPY OF THE NOTICE DATED 3.3.2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P5 : TRUE PHOTOCOPY OF THE NOTICE DATED 5.3.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6 : TRUE PHOTOCOPY OF THE CIRCULAR DATED 1.3.2018 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL --------------------- /TRUE COPY/ P.S.TO JUDGE mbr/ 07.05.2018. DEVAN RAMACHANDRAN, J. ----------------------------------------- W.P.(C) No.15140 of 2018 ----------------------------------------- Dated this the 4th day of May, 2018

J U D G M E N T The issues in these writ petition relate to the legal validity of the registration obtained by the petitioners of their motor vehicles from the Pondicherry Road Transport Authority.

2.

According to the official respondents herein, the action of the petitioners in obtaining such registration is in violation of the Motor Vehicles Act and Rules since, according to them, the petitioners are using their vehicles in the roads in Kerala. The respondents, therefore, have taken a stand that the registration obtained by the petitioners from Pondicherry is only to evade payment of tax in Kerala.

3.

Learned counsel appearing for the petitioners say that the stand of the official respondents cannot be found tenable because, according to them, they are using the vehicles primarily for the use in Pondicherry. They say that they have sufficient documents to prove the same.

4.

Taking into account the submissions of the learned counsel on both sides, I am of the view that it will be appropriate to order these writ petitions permitting the petitioners to approach the concerned Regional Transport Officer with all documents and evidence in their possession to show that the vehicles are being used by them primarily in Pondicherry and not in Kerala and the said Authority will thereupon be enjoined to consider and pass appropriate orders in the matter. In such circumstances, this writ petition is disposed of granting liberty to the petitioners to approach the concerned Regional Transport Officer with their objections and evidence to show that the vehicles have been used by them primarily in Pondicherry, within a period of two weeks from the date of receipt of a copy of this judgment. The Regional Transport Officer will thereupon be enjoined to consider the objections and evidence placed before him and to pass appropriate orders within a period of one month thereafter. Until such time, as an order is issued and communicated to the petitioner by the concerned Regional Transport Officer, all coercive action now proposed against the petitioners will stand deferred. DEVAN RAMACHANDRAN,JUDGE ww

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.