In The High Court Of Kerala At Ernakulam

                                Present:

            The Honourable Mr.Justice P.R.Ramachandra Menon

          Monday, The 21St Day Of May 2012/31St Vaisakha 1934

                       OP.No. 27396 of 2001 (J)
                        ------------------------

Petitioner :
------------

     Chakiat Agencies (P) Ltd.,
     Willingdon Island, Cochin - 3,
     Represented By Its Director M.Jairam,
     Aged 71 Years, Son Of Chakiat Narayana Menon

     By Advs.Sri.M.Pathrose Matthai (Sr.)
                 Sri.K.P.Sreekumar

Respondent(S):
--------------

     1.  State Of Kerala, Represented By Its
         Secretary To Government, Taxes B Department,
         Secretariat, Thiruvananthapuram

     2.  Transport Commissioner, Trivandrum

     3.  Jt. Regional Transport Officer, Mattancherry.

     4.  Cochin Port Trust, Cochin - 3,
         Represented By Its Chairman, Board Of Trustees.

     5.  Tahsildar, Cochin

     R1 To R3 & R5 By Spl.Govt.Pleader (Taxes) Dr.Sebastian Champapilly

     R4 By Advs. Sri.A.K.Jayasankar Nambiar
                 Smt.Priya Mahesh
                 Smt.Priya Manjooran
                 Sri.E.K.Nandakumar

       This Original Petition  Having Been Finally Heard On
22-03-2012, Along With O.P.No.28929/2001, The Court On 21-05-2012
Delivered The Following:


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                                 -2-

OP.No. 27396 of 2001 (J)
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                               Appendix

Petitioner'S Exhibits :


Ext.P1     :     Plan Of The Chassis

Ext.P2     :     Copy Of The Certificate Dt. 30.06.1986 Issued By The
                 Traffic Manager Of The Cochin Port Trust.

Ext.P3     :     Copy Of The Certificate Dt.30.06.1986 Issued By The
                 Traffic Manager Of The Cochin Port Trust.

Ext.P4     :     Copy Of The Letter Dt.22.11.1985 Issued By The Third
                 Respondent To The Petitioner.

Ext.P5     :     Copy Of The Order Dt.26.05.1986.

Ext.P6     :     Copy Of The Notice Issued By The Third Respondent To
                 The Petitioner To Remit An Amount Of Rs.2,15,35,500/-

Ext.P7     :     Copy Of The Reply Sent By The Petitioner On
                 01.08.2001.

Ext.P8     :     Copy Of The Notice Issued By The Third Respondent On
                 10.08.2001.

Ext.P9     :     Copy Of The Objection Filed By The Petitioner On
                 20.08.2001.

EXT.P10(a) :     Copy Of The Demand In Form No.7 Demanding Vehicle Tax
                 For The Period January 1979 To 30.11.1994 As Well As
                 Additional Tax And Surcharge.

EXT.P10(b) :     Copy Of The Notice Under Section 34 Of The Revenue
                 Recovery Act.

Ext.P11    :     Copy Of The Affidavit Filed By The Petitioner
                 Dt.24.09.2001.

Ext.P12    :     Copy Of The Order Of The Hon'Ble Supreme Court Dated
                 27.09.2002.

Ext.P13    :     Copy Of The Representation Submitted By Petitioner
                 Before The Jt.R.T.O., Dated 25.10.2002.

Ext.P14    :     Copy Of The Communication Sent By Petitioner To
                 Jt.R.T.O. Dated 04.02.2003.

Ext.P15    :     Copy Of The Proceedings Of The Jt.Regional Transport
                 Officer, Mattancherry Dt.04.12.2002.
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OP.No. 27396 of 2001 (J)
------------------------

Ext.P16    :     Copy Of The Appeal Sent By Petitioner Before
                 Dy.Transport Commissioner Dt.21.02.2003.

Ext.P17    :     Copy Of The Proceedings Of The
                 Dy.Transportcommissioner Dated 16.07.2003.

Ext.P18    :     Copy Of The Petition Submitted Before The Transport
                 Commissioner Dt.06.12.2003.

Ext.P19    :     Copy Of The Proceedings Of The Transport Commissioner,
                 Thiruvananthapuram Dated 03.02.2005.

Ext.P20    :     Copy Of The Circular Issued By Cochin Port Tyrust
                 Publishing The Rates By The Tariff Authority Of Major
                 Port Trust.

Ext.P21    :     Copy Of The Representation Made By The Petitioner
                 Before The 3Rd Respondent.


Respondent'S Exhibits : Nil


                                              /True Copy/


                                              Pa To Judge


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                                                                                          "C.R"



                  P.R. Ramachandra Menon, J.
            ..............................................................................
           O.P.Nos.27396 Of 2001 & 28929 Of 2001
             .........................................................................
                        Dated this the 21st May, 2012



                                  J U D G M E N T