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P.V. Akhil vs. Joint Regional Transport Officer

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WP(C)/8758/2018HC KeralaGSTCNR KLHC01040348201826 March 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 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 MONDAY, THE 26TH DAY OF MARCH 2018 / 5TH CHAITHRA, 1940 WP(C).No. 8758 of 2018 PETITIONER P.V. AKHIL MANAGING DIRECTOR, FAST LINE PROJECTS PVT. LTD., RESIDING AT "AMRITHA", AMBILAD, NIRMALAGIRI POST, MANGATTIDAM, KANNUR DIST. BY ADVS.SRI.T.REMESH BABU SRI.C.K.SREEJITH RESPONDENTS: 1. JOINT REGIONAL TRANSPORT OFFICER REGIONAL TRANSPORT OFFICE, KANNUR 670002 2. STATE OF KERALA REPRESENTED BY TRANSPORT COMMISSIONER, TRIVANDRUM 695001 BY GOVERNMENT PLEADER:SRI.RAVEENDRANATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8758 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND NOTICE DATED 03.03.2018 EXHIBIT P2 THE TRUE COPY OF THE RENT DEED DT. 19.08.2017 EXECUTED BY PETITIONER AND UMESH EXHIBIT P3 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DT. 31.08.2017 EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR ENLISTMENT AS CONTRACTOR IN PUDUCHERRY DT. 22.12.2017 EXHIBIT P5 THE TRUE COPY OF THE REGISTRATION CERTIFICATE EXHIBIT P6 TRUE COPY OF THE ROAD TAX ALSO PAID FROM 19.09.2017 TO 18.09.32 AND THE COPY OF TAX DIS. EXHIBIT P7 TRUE COPY OF THE TEMPORARY PERMIT ISSUED BY REGIONAL TRANSPORT OFFICE, KANNUR DT. 01.11.2017 EXHIBIT P8 THE TRUE COPY OF THE LETTER SENT BY PETITIONER TO THE 1ST RESPONDENT DT. 11.03.2018 RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.8758 of 2018 --------------------------------------------------------------- Dated this the 26th day of March, 2018

J U D G M E N T

Ext.P1 is a notice issued by the first 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 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 tax in respect of the same under the Act. The petitioner, therefore, sent Ext.P8 reply to Ext.P1 show cause notice disputing the liability. The grievance of the petitioner is that without considering reply sent by the petitioner to Ext.P1 notice, steps are being taken by the first respondent to seize and detain the vehicle of the petitioner for W.P.(c).No.8758 of 2018 : 2 : 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 first respondent to take a decision on Ext.P8 reply sent by the petitioner to Ext.P1 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 first respondent for hearing on 09.04.2018. P.B.SURESH KUMAR

JUDGE rsr

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.