BharatTaxGST

George Joseph vs. The Joint Regional Transport Officer

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WP(C)/5319/2018HC KeralaGSTCNR KLHC01036909201805 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 5TH DAY OF MARCH 2018 / 14TH PHALGUNA, 1939 WP(C).No. 5319 of 2018 PETITIONER(S) GEORGE JOSEPH, NEDUMPARA HOUSE, THODUPUZHA P.O., THODUPUZHA, IDUKKI, NOW RESIDING AT NO.40, LIBRARY STREET, MURUNGAPAKKAM, PONDICHERRY, PUDUCHERRY-605004. BY ADVS.SRI.G.HARIHARAN SRI.PRAVEEN.H. SMT.K.S.SMITHA SRI.V.R.SANJEEV KUMAR RESPONDENT(S): 1. THE JOINT REGIONAL TRANSPORT OFFICER, THODUPUZHA-688554. 2. THE REGIONAL TRANSPORT OFFICER, PUDUCHERRY , PIN-605001. 3. THE TRANSPORT COMMISSIONER, TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM-695014. R BY SPL.GOVERNMENT PLEADER SRI.P.RAVINDRANATH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5319 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE TAX INVOICE NO. VSIP-80960 DATED 22.06.2011 ISSUED BY M/S.PLATINO CLASSIC AT PUDUCHERRY IN THE NAME OF THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE RELATING TO CAR BEARING REGISTRATION NO.PY-01BK-9966. EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 18.12.2017 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE OBJECTION DATED 07.02.2018 SUBMITTED BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE GST REGISTRATION CERTIFICATE 34ABIPJ6769L1Z2 VIDE CERTIFICATE DATED 18.01.2018 ISSUED BY THE GOVERNMENT OF INDIA. // true copy // Sd/- PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.5319 of 2018 = = = = = = = = = = = = = Dated this the 5th day of March, 2018

J U D G M E N T In terms of Ext.P3 notice, the petitioner is called upon to apply for assignment of a new registration mark for the vehicle referred to in the writ petition and pay tax in respect of the said vehicle. The case of the petitioner is that the vehicle is one registered in the State of Pondicherry and that he is not liable to apply for assignment of fresh registration mark for the same as provided for under Section 47 of the Motor Vehicles Act. The petitioner, therefore, raised an objection to the demand made in Ext.P3 notice. Ext.P4 is the objection. The limited prayer made by the learned counsel for the petitioner, when this matter was taken up for admission, is for a direction to the first respondent to take a decision on Ext.P4 objection after affording the petitioner an opportunity of hearing.

WPC.No.5319 of 2018 2

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Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext.P4 objection raised by the petitioner to Ext.P3 notice, within a month. Ordered accordingly. The petitioner shall appear for hearing on 26.03.2018. 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.