K.N.Abdul Gafoor vs. The Regional Transport Officer

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WP(C)/2624/2018HC KeralaGSTCNR KLHC01034214201812 February 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 12TH DAY OF FEBRUARY 2018 / 23RD MAGHA, 1939 WP(C).No. 2624 of 2018 PETITIONER(S) K.N.ABDUL GAFOOR, S/O.C.K.KASMI, AGED 53 YEARS, PARTNER KAY ENN TRADING, M.M.C.II/89, R C BUILDING, CHUDIKOTTA ROAD, MAHE, PUDUCHERRY-673310. BY ADVS.SRI.G.HARIHARAN SRI.PRAVEEN.H. SMT.K.S.SMITHA SMT.JINU ANTONY SRI.V.R.SANJEEV KUMAR RESPONDENT(S): 1. THE REGIONAL TRANSPORT OFFICER, COLLECTORATE, KAKKANAD, ERNAKULAM DISTRICT, PIN-682030. 2. THE REGIONAL TRANSPORT OFFICER, PUDUCHERRY, PIN-605001. 3. THE TRANSPORT COMMISSIONER, TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM-695014. R BY SPL.GOVERNMENT PLEADER, SRI.RAVINDRANATH P. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2624 of 2018 (C) 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.II/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 10.01.2018. EXHIBIT P7 TRUE COPY OF THE GST REGISTRATION CERTIFICATE NO.34AAQFK378NIZI VIDE CERTIFICATE DATED 07.12.2017 ISSUED BY THE GOVERNMENT OF INDIA IN THE NAME OF KAY ENN TRADING, MAHE PUDUCHERRY. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// sd/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No.2624 of 2018 ---------------------------------------------- Dated this the 12th day of February, 2018

JUDGMENT Petitioner purchased a vehicle and registered the same in the State of Pondicherry. The grievance of the petitioner in the writ petition concerns the proceedings initiated against him in terms of Ext.P5 notice for realisation of the tax payable in respect of the said vehicle in accordance with the provisions contained in the Kerala Motor Vehicles Taxation Act, 1976. 2. In Ext.P5 notice, it is alleged by the first respondent that the petitioner has obtained registration for the vehicle from the State of Pondicherry by fraudulent means. The case of the petitioner is that the said allegation is baseless and that he has obtained registration for the vehicle based on genuine documents.

W.P.(C.) No. 2624/2018 2 Ext.P5 is only a notice calling upon the petitioner to make available the documents. The said notice cannot be challenged in a proceedings under Article 226 of the Constitution of India. In the said view of the matter, the writ petition is dismissed without prejudice to the right of the petitioner to challenge the orders, if any, passed consequent on Ext.P5 notice. P.B. SURESH KUMAR, JUDGE SKS

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.