Sanuj Tom Jose vs. State Of Kerala

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WP(C)/14944/2018HC KeralaGSTCNR KLHC01046532201804 May 2018Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN4 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. 14944 of 2018 PETITIONER(S) ------------- SANUJ TOM JOSE, S/O.JOSE THOMAS, AGED 37 YEARS, PROPRIETOR, SANJOS RUBBER TRADERS, NO.88, CHINNASUBRAYA PILLAI STREET, PUDUCHERRY, PONDICHERRY, PUDUCHERRY-605001, MANIYAMMACKAL HOUSE, ANTHINADU, PALA, KOTTAYAM DISTRICT. BY ADV.SRI.P.C.HARIDAS RESPONDENT(S): -------------- 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM-695001. 3. JOINT REGIONAL TRANSPORT OFFICER, PALA-686575. BY SMT.C.S.SHEEJA,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS WP(C).No. 14944 of 2018 (P) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------- EXHIBIT P1 TRUE COPY OF LEASE AGREEMENT DATED 26-05-2017. EXHIBIT P2 TRUE COPY OF REGISTRATION CERTIFICATE DATED 26-05-2017 UNDER SHOPS AND COMMERCIAL ESTABLISHMENTS ACT. EXHIBIT P3 TRUE COPY OF GST REGISTRATION. EXHIBIT P4 TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF THE VEHICLE. EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 20-01-2018 OF THE 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER. EXHIBIT P6(A) TRUE COPIES OF THE TOLL RECEIPTS. EXHIBIT P6(B) TRUE COPY OF THE RECEIPT FOR SERVICE OF VEHICLE. EXHIBIT P7 TRUE COPY OF THE NOTICE DATED ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)'EXHIBITS - NIL ----------------------------- /TRUE COPY/ PS TO JUDGE TS 04.05.2018 DEVAN RAMACHANDRAN, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 14944 of 2018 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of May, 2018

JUDGMENT The issue in this writ petition relates to the legal validity of the registration obtained by the petitioner for his motor vehicle from the Pondicherry Road Transport Authority.

2.

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

3.

Learned counsel appearing for the petitioner says that the stand of the official respondents cannot be found tenable because, according to him, he is using the vehicle primarily for the use in Pondicherry. The petitioner says that he has 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 this writ petition permitting the petitioner

W.P.(C).No. 14944 of 2018 to approach the concerned Regional Transport Officer with all documents and evidence in his possession to show that the vehicle is being used by him 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 petitioner to approach the concerned Regional Transport Officer with his objections and evidence to show that the vehicle has been used by him 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 petitioner will stand deferred. DEVAN RAMACHANDRAN, JUDGE ttb/04.05.

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.