Raun Joseph George vs. The Joint Regional Transport Officer - Kerala High Court, 05 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 MONDAY, THE 5TH DAY OF MARCH 2018 / 14TH PHALGUNA, 1939 WP(C).No. 5323 of 2018 PETITIONER(S) RAUN JOSEPH GEORGE S/O. GEORGE, AGED 29 YEARS, PROPRIATOR, M/S. MARIYA TRANSPORT THODUPUZHA P.O, THODUPUZHA IDUKKI NOW RESIDING AT NO.40,LIBRARY STREET MURUNGAPAKKAM, PONDICHERRY, PUDUCHERRY 605004 BY ADVS.SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENT(S): 1. THE JOINT REGIONAL TRANSPORT OFFICER THODUPUZHA 688 554 2. THE REGIONAL TRANSPORT OFFICER PUDUCHERRY, PIN 605 001 3. THE TRANSPORT COMMISSIOENR TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM 695 014 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. 5323 of 2018 (M) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE TAX INVOICE NO.VSIP-500053 DATED 27-06-2017 ISSUED BY M/S. EVM AUTOKRAFT INDIA PVT LTD. IN THE NAME OF THE PETITIONER EXHIBIT P2 TRUE COPY OF THE TEMPORARY REGISTRATION CERTIFICATE ISSUED IN RELATING TO THE VEHICLE MENTIONED IN EXHIBIT P1 EXHIBIT P3 TRUE COPY OF THE REGISTRATION CERTIFICATE RELATING TO CAR BEARING REGISTRATION NO. PY-01CQ-6111 EXHIBIT P4 TRUE COPY OF THE CERTIFICATE DATED 23-06-2017 ISSUED BY THE LABOUR OFFICER ENFORCEMENT, PUDUCHERRY EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 12-01-2018 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER EXHIBIT P6 TRUE COPY OF THE OBJECTION DATED 01-02-2018 SUBMITTED BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT EXHIBIT P7 TRUE COPY OF THE GST REGISTRATION CERTIFICATE 34ALQPGO6028RIZM 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.5323 of 2018 = = = = = = = = = = = = = Dated this the 5th day of March, 2018

J U D G M E N T In terms of Ext.P5 notice, the petitioner is called upon by the first respondent to pay tax in respect of the vehicle referred to in the writ petition which is registered in the State of Pondicherry in accordance with the Kerala Motor Vehicles Taxation Act, 1976 on the basis that the vehicle is being used in the State. The case of the petitioner is that the vehicle is one which is being used in the State of Pondicherry and it comes to Kerala occasionally. According to the petitioner, he is not liable to pay tax demanded in terms of Ext.P5 notice. The petitioner, therefore, raised Ext.P6 objection against the demand made in Ext.P5 notice. It is alleged by the petitioner that without considering Ext.P6 objection, the officers in the Motor Vehicles Department are compelling the petitioner to pay tax demanded in terms of Ext.P5 notice. He, therefore, seeks appropriate directions in this regard, in this writ petition.

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

It is seen that Ext.P5 is only a show cause notice. As such, the first respondent is bound to consider Ext.P6 objection raised by the petitioner before realising the tax demanded from him in terms of the said notice. In the circumstances, the writ petition is disposed of directing the first respondent to take a decision on Ext.P6 objection raised by the petitioner to Ext.P5 notice, within a month, after affording the petitioner an opportunity of hearing. The petitioner shall appear for hearing on 26.03.2018. Needless to say that proceedings for realisation of the amounts covered by Ext.P5 demand shall be deferred until Ext.P6 objection is considered and a communication is given to the petitioner in this regard. P.B.SURESH KUMAR, JUDGE. Kvs/- ////