Malini V. vs. The State Of Kerala - Kerala High Court, 27 March 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 27TH DAY OF MARCH 2018 / 6TH CHAITHRA, 1940 WP(C).No. 10831 of 2018 PETITIONER(S) MALINI V. MANAGING DIRECTOR, KMA RESORTS PVT. LTD., HAVING ITS REGISTERED OFFICE AT 13/28, 4TH STAGE, BYE PASS, MANJERI, MALAPPURAM, PIN - 671 121 AND HAVING ITS BRANCH OFFICE AT FIRST FLOOR, NO. 1/83, LAWSPET MAIN ROAD, LAWSPET, PUDUCHERRY, PIN - 605 008. 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 - 695 001. 2. THE TRANSPORT COMMISSIONER, OFFICE OF THE TRANSPORT COMMISSIONER, 2ND FLOOR, TRANS TOWER, THYCAUD P.O., THIRUVANANTHAPURAM, PIN - 695 014. 3. THE STATE POLICE CHIEF AND THE DIRECTOR GENERAL OF POLICE, HEADQUARTERS, THIRUVANANTHAPURAM, PIN - 695 010. 4. THE JOINT REGIONAL TRANSPORT OFFICER, TIRURANGADI SUB REGIONAL TRANSPORT OFFICE, TIRURANGADI P.O., PIN - 676 306. R BY SPL.GOVERNMENT PLEADER SRI.RAVINDRANATH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10831 of 2018 (D) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE RENT AGREEMENT ENTERED INTO BETWEEN THE LESSOR AND AND THE PETITIONER AS MANAGING DIRECTOR OF KMA RESORTS DATED 01.04.12. EXHIBIT P1(A) A TRUE TRANSLATION OF EXHIBIT P1 FROM TAMIL TO ENGLISH. EXHIBIT P2 A TRUE COPY OF THE RENT AGREEMENT ENTERED FOR THE PREMISES AT NO. 41, DIAGOU MUDALI STREET, PUDUCHERRY DATED 08.07.17. EXHIBIT P2(A) A TRUE TRANSLATION OF EXHIBIT P2 FROM TAMIL TO ENGLISH. EXHIBIT P3 A TRUE COPY OF THE GST REGISTRATION OF KMA RESORTS DATED 11.09.17. EXHIBIT P4 A TRUE COPY OF THE PURCHASE BILL OF THE VEHICLE DATED 09.09.17. EXHIBIT P5 A TRUE COPY OF THE TEMPORARY REGISTRATION CERTIFICATE ISSUED BY THE ADDITIONAL REGISTERING AUTHORITY, SRTO, PERINTHALMANNA DATED 16.09.17. EXHIBIT P6 A TRUE COPY OF THE CERTIFICATE OF INSURANCE ISSUED TO THE VEHICLE PY-01.CR-900. EXHIBIT P7 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE VEHICLE PY-01-CR-900. EXHIBIT P8 A TRUE COPY OF THE RENT AGREEMENT EXECUTED IN PUDUCHERRY BETWEEN THE LESSOR AND THE PETITIONER AS MANAGING DIRECTOR OF KMA RESORTS DATED 16.11.17. EXHIBIT P9 A TRUE COPY OF THE GST REGISTRATION GRANTED WITH ACCOUNT NO. 34AACCK8273AIZS DATED 11.09.17. EXHIBIT P10 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF PY 01 CR 900 WITH ADDRESS UPDATED. EXHIBIT P11 A TRUE COPY OF THE NOTICE ISSUED ON BEHALF OF THE REGIONAL TRANSPORT OFFICER AND REGISTERING AUTHORITY [RTO], MALAPPURAM DATED 04.12.17. EXHIBIT P12 A TRUE COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE RTO, MALAPPURAM DATED 15.12.17. EXHIBIT P13 A TRUE COPY OF THE STATEMENT RECORDED FROM THE PETITIONER BY THE FOURTH RESPONDENT ON 15.12.17. (…..2?- WP(C).No. 10831 of 2018 (D) -: 2 :- EXHIBIT P14 A TRUE COPY OF THE FIRST UNDATED PRINTED FORM NOTICE FROM THE FOURTH RESPONDENT RECEIVED ON 05.01.18 AT THE PUDUCHERRY OFFICE OF KMA RESORTS. EXHIBIT P15 A TRUE COPY OF THE QUESTIONNAIRE ANNEXED ALONG WITH EXHIBIT P14. EXHIBIT P16 A TRUE COPY OF THE SECOND UNDATED PRINTED FORM NOTICE RECEIVED AT THE PUDUCHERRY OFFICE OF THE KMA RESORTS. EXHIBIT P17 A TRUE COPY OF THE REQUEST MADE BY THE PETITIONER UNDER THE RTI ACT DATED 12.12.17. EXHIBIT P18 A TRUE COPY OF THE CIRCULAR NO. C1/14189/TC/2011 DATED 22.11.17 ISSUED BY THE SECOND RESPONDENT GIVEN TO THE PETITIONER UNDER THE RTI ACT. EXHIBIT P19 A TRUE COPY OF THE DEMAND/SHOW CAUSE NOTICE NO. 3796/2017/TGI ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER DATED 02.03.18. EXHIBIT P20 A TRUE COPY OF THE REPLY SENT BY THE PETITIONER TO THE FOURTH RESPONDENT DATED 12.03.18. // TRUE COPY // Sd/- PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.10831 of 2018 = = = = = = = = = = = = = Dated this the 27th day of March, 2018

J U D G M E N T Ext.P19 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 her in respect of the vehicle 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, she is not liable to pay the tax in respect of the same under the Act. The petitioner, therefore, sent Ext.P20 reply to Ext.P19 show cause notice disputing the liability. Earlier also, the petitioner was issued similar notices and the petitioner has sent replies to the said notices as well. Exts.P12 and P13 are the replies sent by the petitioner to similar notices issued earlier. The grievance of the petitioner is that without considering replies sent by the petitioner to the various notices issued, steps are being taken by the respondents to seize and detain the vehicle of the petitioner for enforcing payment of tax. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

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 Exts.P12, P13 and P20 replies sent by the petitioner to the notices referred to in the writ petition, 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 the realization of the amounts due in respect of the vehicle shall be deferred. The petitioner shall appear before the fourth respondent for hearing on 06.04.2018. P.B.SURESH KUMAR, JUDGE. SKS ////