BharatTaxGST

Biju T.George vs. The State Of Kerala

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WP(C)/13107/2018HC KeralaGSTCNR KLHC01044697201813 April 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940 WP(C).No. 13107 of 2018 PETITIONER(S)/PETITIONER BIJU T.GEORGE PROPRIETOR, M/S.THOPPIL FUELS, A PROPRIETORSHIP- CONCERN WITH ITS BRANCH OFFICE AT NO.51, SHOP NO.1, MAIN ROAD, PUDUPET, LAWSPET, PUDUCHERRY, PIN-605008. BY ADVS.SRI.M.AJAY SRI.K.R.RAJKUMAR RESPONDENT(S)/RESPONDENTS: 1. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TRANSPORT DEPARTMENT, THE SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. 2. THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER, 2ND FLOOR, TRANS TOWER, THYCAUD P O, THIRUVANANTHAPURAM, PIN-695014. 3. THE STATE POLICE CHIEF AND THE DIRECTOR GENERAL OF POLICE, POLICE HEADQUARTERS, THIRUVANANTHAPURAM,PIN-695010. 4. THE JOINT REGIONAL TRANSPORT OFFICER AND ASSISTANT REGISTERING AUTHORITY, OFFICE OF THE SUB REGIONAL TRANSPORT OFFICER, THODUPUZHA, PIN-685580. 5. THE ASSISTANT REGISTERING AUTHORITY, RTO OFFICE, 100 FEET ROAD, OPPOSITE BUS STOP, MUDALIARPET, PUDUCHERRY, PIN-605004. R BY GOVERNMENT PLEADER SRI.P.SANTHOSH KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13107 of 2018 (K) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE REGISTRATION NO.20286 DATED 28.4.17 ISSUED TO M/S.THOPPIL FUELS. EXHIBIT P2 A TRUE COPY OF THE RECEIPT FOR TEMPORARY REGISTRATION OF THE MOTOR CAR ISSUED ON 12.5.17 EXHIBIT P3 A TRUE COPY OF THE COVER NOTE ISSUED BY RELIANCE GENERAL INSURANCE FOR THE PERIOD 4.5.17 TO 3.5.18 EXHIBIT P4 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE FIFTH RESPONDENT DATED 28.6.17 EXHIBIT P5 A TRUE COPY OF THE RECEIPT FOR PAYMENT OF LIFETIME TAX DATED 28.6.17 EXHIBIT P6 A TRUE COPY OF THE RENTAL AGREEMENT DATED 23.1.18 EXHIBIT P7 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION UNDER THE GST EXHIBIT P8 A TRUE COPY OF THE UPDATED CERTIFICATE OF REGISTRATION EXHIBIT P9 A TRUE COPY OF THE NOTICE NO.R/4275/2017 ISSUED BY THE FOURTH RESPONDENT A TO SRI T.J. GEORGE, DATED 18.12.17 EXHIBIT P10 A TRUE COPY OF THE DEMAND/SHOW CAUSE NOTICE ADDRESSED TO SRI.T.J.GEORGE, DATED 12.1.18 EXHIBIT P11 A TRUE COPY OF THE COMMUNICATION SENT BY REGISTERED POST BY SRI T.J. GEORGE TO THE FOURTH RESPONDENT DATED 31.3.18 EXHIBIT P12 A TRUE COPY OF THE DEMAND/SHOW CAUSE NOTICE NO.R/4275/2018 DATED 3.3.18 EXHIBIT P13 A TRUE COPY OF THE SUBMISSIONS MADE BY THE PETITIONER TO THE FOURTH RESPONDENT DATED 10.4.18 EXHIBIT P14 A TRUE COPY OF CIRCULAR NO.C1/14189/TC/2011 DATED 22.11.17. // TRUE COPY // Sd/- PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.13107 of 2018 = = = = = = = = = = = = = Dated this the 13th day of April, 2018

J U D G M E N T Petitioner owns a vehicle registered in the State of Puducherry bearing registration No.PY/01-CQ-9800. The grievance of the petitioner in the writ petition concerns the alleged attempt of the respondents to seize and detain the said vehicle for enforcing payment of tax under the Kerala Motor Vehicles Taxation Act, 1976 (the Act) without issuing notice to him and without affording him an opportunity of hearing. It is stated by the petitioner that instead of issuing notice to the petitioner, the fourth respondent issued a notice earlier to the father of the petitioner directing him to show cause why action shall not be taken against him for not paying tax in respect of the vehicle referred to above under the Act. It is alleged by the petitioner that on coming to know of the said notice, the petitioner sent Ext.P13 objection to the fourth respondent contending that the vehicle is one registered in the State of Puducherry on the basis of genuine documents and used mainly in the said State and therefore, the petitioner is not liable to pay tax in respect of the vehicle as demanded in the notice issued to the father of the petitioner. It is alleged by the petitioner that no action whatsoever has been taken by the fourth respondent on Ext.P13 objection. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

2.

The learned Government Pleader, on instructions, submits that though a notice has been issued to the petitioner in the address in which he obtained registration for the vehicle, the same was returned by the postal authorities with the endorsement “no such addressee”. It is stated that it is thereafter notice has been issued to the father of the petitioner.

3.

The learned counsel for the petitioner asserts that the petitioner is yet to receive any notice.

4.

Having regard to the facts and circumstances of the case as also the submissions made at the Bar, I deem it appropriate to dispose of the writ petition directing that the vehicle referred to above shall not be seized and detained for enforcing payment of tax under the Act without considering Ext.P13 objection preferred by the petitioner and without affording the petitioner an opportunity of hearing. Ordered accordingly. The petitioner shall appear for hearing before the fourth respondent on 4th May 2018. P.B.SURESH KUMAR, JUDGE. Kvs/- ////

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.