IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR FRIDAY, THE 10TH DECEMBER 2010 / 19TH AGRAHAYANA 1932 WP(C).No. 33629 of 2010(C) --------------------------------------- PETITIONER(S): ------------------------ 1. TOM THOMAS,PROPRIETOR,KONDODY MOTORS, KODIMATHA,KOTTAYAM DISTRICT. 2. TREESA TOM,PROPRIETOR,KONDODY TRAVELS, KONDODICKAL HOUSE,VADAVATHUR,KOTTAYAM DISTRICT. 3. RAHUL TOM,KONDODICKAL HOUSE, VADAVATHUR(PO),KOTTAYAM. BY ADV. SRI.JOBI JOSE KONDODY RESPONDENT(S): ----------------------- 1. THE TRANSPORT COMMISSIONER,TRANSPORT COMMISSIONERATE,TRANS TOWERS, THIRUVANANTHAPURAM.PIN-695001. 2. THE REGIONAL TRANSPORT OFFICER, CIVIL STATIN,KOTTAYAM-686 002. 3. THE REGIONAL TRANSPORT OFFICER, COLLECTORATE,KUYILIMALA,PAINAVU,IDUKKI DISTRICT, PIN-685603. 4. THE REGIONAL TRANSPORT OFFICER, PATHANAMTHITTA-689 645. 5. THE ASSISTANT PROVIDENF FUND COMNMISSIONER,EMPLOYEES PROVIDENT FUND ORGANISATION,SUB REGIONAL OFFICE,CHALAKKUZHI BUILDING,C.M.S.COLLEGE ROAD,P.B.NO.36, KOTTAYAM-686 001. R1 TO R4 BY GOVT. PLEADER SRI.M.A.ASIF R5 BY ADV. SRI.JOY THATTIL ITOOP, SC, EPF ORGANISATION THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.33629/2010 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ANNUAL STATEMENT OF THE CONTRIBUTION FOR THE CURRENCY PERIOD FROM 1.4.2009 TO 31.3.2010 DTD. 14.10.2010. P2:- COPY OF THE ANNUAL STATEMENT OF THE CONTRIBUTION FOR THE CURRENCY PERIOD FROM 1.4.09 TO 31.3.2010 DTD. 14.10.2010. P3:- COPY OF THE ANNUAL STATEMENT OF THE CONTRIBUTION FOR THE CURRENCY PERIOD FROM 1.4.2009 TO 31.3.2010 DTD. 8.10.2010. P4:- COPY OF THE ANNAUL STATEMENT OF THE CONTRIBUTION FOR THE CURRENCY PERIOD FROM 1.4.09 TO 31.3.2010 DTD. 12.10.2010. P5:- COPY OF THE LETTER DTD. 12.10.2010 ISSUED BY THE 3RD RESPONDENT TO THE DISTRICT EXECUTIOVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KOTTAYAM. P6:- COPY OF THE REQUEST FOR REMITTANCE OF TAX FURNISHED BY THE 2ND PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22.10.2010. P7:- COPY OF THE ORDER DT. 22.6.2009 ISSUED BY THE IST RESPONDENT TO THE 2ND RESPONDENT. TRUE COPY P.A. TO JUDGE tss C.T. RAVIKUMAR, J. -------------------------------------------- W.P.(C). NO.33629 OF 2010 -------------------------------------------- Dated this the 10th day of December, 2010 JUDGMENT The petitioners are the owners of a motor transport undertakings by name Kondotty Travels. This Writ Petition has been filed mainly with the prayer to declare that the motor transport undertakings belonging to the petitioners are covered by the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (for short the 'EPF & MP Act') and hence the provisions of the Kerala Motor Transport Workers Welfare Fund Act, 1985 is not applicable to the petitioners. The further prayer is for issuance of a writ of mandamus commanding respondents 2 to 4 to accept the tax of the petitioners' motor transport undertakings and issue clearance certificate and transfer of vehicles in the light of Exts.P1 to P4 annual statements of contributions paid to the Employees Provident Scheme and Employees Pension Scheme without insisting production of certificate from the Kerala Motor Transport Workers Welfare Fund Board. 2. I have heard the learned counsel for the petitioners, the learned standing counsel appearing for the fifth respondent and also the learned Government Pleader. When this matter came up for admission, this Court passed an interim order on 11.11.2010. On the strength of the said interim order, the petitioners have remitted the motor vehicle tax. W.P.(C) NO.33629/2010 2 Therefore, the question that arises for consideration in this Writ Petition is whether the respondents are justified in insisting production of certificate from the Kerala Motor Transport Workers Welfare Fund Board for the purpose of remitting the motor vehicles tax. 3. The learned counsel for the petitioners brought to my attention the relevant provisions under the Kerala Motor Vehicles Welfare Fund (Amendment) Act (for short 'the Act'). Section 4(4) of the said Act reads thus:- “The contribution payable by the employer, employee and self-employed person shall be subject to revision from time to time: Provided that nothing in this section shall apply to a motor transport undertaking to which the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (Central Act 19 of 1952) or the Payment of Gratuity Act, 1972 (Central Act 39 of 1972) apply.” 4. Proviso to Section 4(4) of the Act would reveal that nothing under Section 4 which deals with the contribution to the Motor Vehicle Workers Welfare Fund would apply to a motor transport undertaking to which the provisions of the EPF & MP Act and Payment of Gratuity Act, W.P.(C) NO.33629/2010 3 1972 would apply. 5. In this case, the petitioners have produced Exts.P1 to P4 annual statements of contributions paid towards the Employees Provident Fund Scheme and Employees Pension Scheme. Exts.P1 to P4 would reveal that the motor transport undertakings run by the petitioners are brought under the purview of the EPF & MP Act. The said position is not refuted by the respondents. In view of the position thus obtained in this case and in the light of the proviso to Section 4 of the Act, I have no hesitation to hold that the petitioners are entitled to the relief sought for in this Writ Petition. Therefore, there will be a declaration to the effect that since the motor transport undertakings belonging to the petitioners are covered by the provisions of the EPF & MP Act, the provisions of the Motor Transport Workers Welfare Fund Act is not applicable to the said transport undertakings. Accordingly, there will be a direction to respondents 2 to 4 to accept the motor vehicle tax of the vehicles belonging to the motor transport undertakings of the petitioners covered by the provisions of the EPF & MP Act and to issue clearance certificate in terms of Exts.P1 to P4 annual statements of contribution paid by the petitioners to the Employees Provident Fund Scheme and Employees Pension Scheme. The petitioners shall produce certificate showing the W.P.(C) NO.33629/2010 4 remittance of the contribution to the Employees Provident Fund Scheme and Employees Pension Scheme for the relevant period while making applications for clearance certificate and also for the purpose of remitting the motor vehicle tax. In case the petitioner produces such a certificate, the second respondent shall accept the motor vehicles tax and also issue clearance certificate to the petitioners without insisting production of certificate from the Kerala Motor Transport Workers Welfare Fund Board. The Writ Petition is disposed of accordingly. (C.T. RAVIKUMAR, JUDGE) spc W.P.(C) NO.33629/2010 5 C.T. RAVIKUMAR, J. JUDGMENT September, 2010 W.P.(C) NO.33629/2010 6