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. 13888 of 2018
PETITIONER(S)
ADATTIL MOHAMMED M.
MANAGING PARTNER, "CLASSY, THE ANTIQUE DESIGNED
FURNITURE"
A PARTNERSHIP CONCERN WITH ITS BRANCH OFFICE AT NO.105,
1 E.C.R, MAIN ROAD, CHINNAKALAPET, PUDUCHERRY, PIN-605014.
BY ADVS.SRI.M.AJAY
SRI.K.R.RAJKUMAR
RESPONDENT(S):
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 PO,
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,
SUB REGIONAL TRANSPORT OFFICE, MINI CIVIL STATION,
TIRUR, MALAPPURAM DISTRICT, PIN-67610
5. THE ASSISTANT REGISTERING AUTHORITY
RTO OFFICE, 1OO FEET ROAD, OPP0SITE BUS STOP,
MUDALIARPET, PUDUCHERRY, PIN-605004.
BY GOVERNMENT PLEADER:SMT.M.M.JASMINE
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. 13888 of 2018 (I)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE GST REGISTRATION ISSUED TO
M/S CLASSY IN PUDUCHERRY.
EXHIBIT P2 A TRUE COPY OF THE RECEIPT FOR TEMPORARY
REGISTRATION OF THE MOTOR CAR ISSUED ON 15.9.17
BY THE JOINT RTO, TRIPUNITHURA.
EXHIBIT P3 A TRUE COPY OF THE INSURANCE COVER NOTE ISSUED
BY THE NEW INDIA ASSURANCE COMPANY LTD FOR
THE PERIOD 13.9.17 TO 12.9.18.
EXHIBIT P4 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION
OF THE CAR PY 01 CR 50 ISSUED BY THEH FIFTH
RESPONDENT DATED 25.10.17.
EXHIBIT P5 A TRUE COPY OF THE RECEIPT FOR PAYMENT OF
LIFETIME TAX ON THE VEHICLE AT PUDUCHERRY
DATED 25.10.17.
EXHIBIT P6 A TRUE COPY OF THE RENTAL AGREEMENT DATED
16.11.17.
EXHIBIT P7 A TRUE COPY OF THE GST REGISTRATION ISSUED TO
M/S CLASSY AT THE NEW PREMISES DATED 29.11.17.
EXHIBIT P8 A TRUE COPY OF THE NEW UPDATED CERTIFICATE OF
REGISTRATION OF THE CAR PY 01 CR 50 ISSUED BY THE
FIFTH RESPONDENT DATED 9.1.18.
EXHIBIT P9 A TRUE COPY OF THE NOTICE ISSUED BY THE FOURTH
RESPONDENT DATED 4.12.17.
EXHIBIT P10 A TRUE COPY OF THE REPLY LETTER SUBMITTED BY
THE PETITIONER TO THE FOURTH RESPONDENT.
EXHIBIT P11 A TRUE COPY OF THE CIRCULAR NO.C1/14189/TC/2011
DATED 22.11.17.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.13888 of 2018
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Dated this the 13th day of April, 2018
J U D G M E N T
Ext.P9 is a notice issued by the fourth respondent calling upon the petitioner to show cause why tax in terms of the provisions contained in the Kerala Motor Vehicles Taxation Act, 1976 (the Act) shall not be realised from him in respect of the vehicle bearing registration number PY 01 CR 50 referred to in the writ petition. The case of the petitioner is that the vehicle is one registered in the State of Pondicherry and mainly used in the said State and as such, he is not liable to pay the tax in respect of the same under the Act. The petitioner, therefore, sent Ext.P10 reply to Ext.P9 show cause notice disputing the liability. The grievance of the petitioner is that without considering the reply sent by the petitioner to Ext.P9 notice, steps are being taken by the fourth respondent to seize
W.P.(c).No.13888 of 2018 : 2 : and detain the vehicle for enforcing payment of tax. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
3.Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the fourth respondent to take a decision on Ext.P10 reply sent by the petitioner to Ext.P9 notice, after affording the petitioner an opportunity of hearing. This shall be done within ten days from the date of receipt of a copy of this judgment. Needless to say that until orders are passed as directed above, further proceedings for realization of the amounts due in respect of the vehicle shall be deferred. The petitioner shall appear before the fourth respondent for hearing on 25.04.2018. P.B.SURESH KUMAR
JUDGE rsr
