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 16TH DAY OF MARCH 2018 / 25TH PHALGUNA, 1939
WP(C).No. 9115 of 2018
PETITIONER
K.N.ABDUL GAFOOR
S/O.C.K.KASMI, AGED 53 YEARS,
PARTNER KAY ENN TRADING,
M.M.C.11/89, R C BUILDING,
CHUDIKOTTA ROAD, MAHE, PUDUCHERRY-673310.
BY ADVS.SRI.G.HARIHARAN
SRI.PRAVEEN.H.
SMT.K.S.SMITHA
SRI.V.R.SANJEEV KUMAR
RESPONDENTS:
1. THE REGIONAL TRANSPORT OFFICER
COLLECTORATE, KAKKANAD, ERNAKULAM,
PIN-682030.
2. THE REGIONAL TRANSPORT OFFICER
PUDUCHERRY, PIN-605001.
3. THE TRANSPORT COMMISSIONER
TRANS TOWER, VAZHUTHACAUD,
THIRUVANANTHAPURAM-695014.
BY GOVERNMENT PLEADER:SRI.SANTHOSH KUMAR.P
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 9115 of 2018 (L)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF INVOICE NO.LAP160000537 ISSUED BY
M/S. LANDSON MOTORS PVT. LTD., IN THE NAME OF THE
PETITIONER IN HIS PONDICHERRY ADDRESS.
EXHIBIT P2 TRUE COPY OF THE CERTIFICATE OF REGISTRATION
ISSUED BY THE 2ND RESPONDENT IN THE NAME OF THE
PETITIONER WITH REGISTRATION NO.PY-01 CN-6600.
EXHIBIT P3 TRUE COPY OF THE SMART CARD ISSUED BY THE 2ND
RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE RENT AGREEMENT EXECUTED BY
THE PETITIONER WITH THE LAND OWNER OF BUILDING
NUMBER M.M.C.11/89, RC BUILDING, CHUDIKOTTA
ROAD, MAHE, PUDUCHERRY, EXECUTED ON 01/12/2017.
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 13/11/2017 FOR THE
REGISTRATION NO.PY-01CN-6600 OF THE VEHICLE.
EXHIBIT P6 TRUE COPY OF THE APPLICATION FOR EFFECTING
CHANGE OF ADDRESS TO BE MADE AT THE OFFICE OF
THE REGIONAL TRANSPORT OFFICER AT MAHE VIDE
APPLICATION DATED 10/1/2018
EXHIBIT P7 TRUE COPY OF THE GST REGISTRATION CERTIFICATE
NO. 341AAQFK378NIZI VIDE CERTIFICATE DATED
07/12/2017 ISSUED BY THE GOVERNEMNT OF INDIA IN
THE NAME OF KAY ENN TRADING, MAHE PUDUCHERRY.
EXHIBIT P8 TRUE COPY OF THE NOTICE DATED NIL FOR PAYING
TAX FOR THE VEHICLE PY-01 CN-6600
EXHIBIT P9 TRUE COPY OF THE OBJECTION DATED 12/3/2018 SENT
BY THE PETIITONER ADDRESSED TO THE 1ST
RESPONDENT.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.9115 of 2018
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Dated this the 16th day of March, 2018
J U D G M E N T
In terms of Ext.P8 show cause notice, the petitioner was called upon to pay tax for the vehicle referred to in the writ petition under the Kerala Motor Vehicles Taxation Act (the Act). The case of the petitioner is that he is not liable to pay tax in terms of the provisions contained in the Act, as the vehicle referred to in the writ petition is one registered and used mainly at Pondicherry. He, therefore, raised Ext.P9 objection to Ext.P8 show cause notice. The limited prayer made by the petitioner, in the circumstances, is for a direction to the first respondent to take a decision on Ext.P9 objection, before further action is taken on Ext.P8 show cause notice.
2.Heard the learned counsel for the petitioner
W.P.(c).No.9115 of 2018 : 2 : as also the learned Government Pleader. 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.P9 objection. Needless to say that until a decision is taken as directed above, further action pursuant to Ext.P8 shall be deferred. P.B.SURESH KUMAR
JUDGE rsr
