IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 31402 of 2010(A) -------------------------- PETITIONER(S): --------------- 1. S.SURA, AGED 39, SISIRA TRAVELS, D-2110,IST FLOOR, JAWAHARLAL NEHRU INTERNATIONAL STADIUM, KALOOR,KOCHI-17. 2. T.SUDHEER, SISIRA TRAVELS,D-2110,IST FLOOR, JAWAHARLAL NEHRU INTERNATIONAL STADIUM, KALOOR,KOCHI-17. 3. K.K.RADHAMANI, SISIRA TRAVELS,D-2110,IST FLOOR, JAWAHARLAL NEHRU INTERNATIONAL STADIUM, KALOOR,KOCHI-17. 4. SHIJA SUDHEER, SISIRA TRAVELS,D-2110,IST FLOOR, JAWAHARLAL NEHRU INTERNATIONAL STADIUM, KALOOR,KOCHI-17. BY ADV. SRI.P.GOPALAKRISHNA MENON SRI.M.JITHESH MENON RESPONDENT(S): --------------- 1. REGIONAL TRANSPORT OFFICER TAXATION, ERNAKULAM, CIVIL LINES,KAKKANAD, KOCHI-30. 2. JOINT REGIONAL TRANSPORT OFFICER , ALUVA, ERNAKULAM. 3. THE ASSISTANT PROVIDENT FUND COMMISSIONER (ENFORCEMENT)EMPLOYEES PROVIDENT FUND ORGANISATION,SUB REGIONAL OFFICE, BHAVISHYANIDHI BHAVAN, KALOOR, KOCHI-17. 4. THE KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, ERNAKULAM. ADV. SRI.P.RAMAKRISHNAN, SC,KMTWF BOARD FOR R4 SRI.S.GOPAKUMARAN NAIR, SENIOR ADVOCATE FOR R3 SRI.M.CHANDRA BOSE FOR R3 G.P.SRI.BIJOY CHANDRAN FOR R1 & R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 31402 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 28th day of October, 2010 JUDGMENT Grievance of the petitioners is with respect to non- acceptance of motor vehicles tax due with respect to vehicles owned by them, bearing Nos.KL-41/C.5949, KL- 41/C 5969, KL-7/BB.8190, KL-7/AU 7200, KL-7/AC 1212 and KL-13/F 4446, insisting on proof regarding payment of contributions to the Kerala Motor Transport Workers' Welfare Fund Act, 1985. 2. According to the petitioners, the motor transport establishment in question is already registered under the provisions of the the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act) and therefore they are exempted from the purview of the Kerala Motor Transport Workers' Welfare Fund Act and the Scheme framed thereunder. 3. It is noticed that on an earlier occasion the petitioners had approached this Court and this Court had W.P.(C) No. 31402/2010 2 issued directions to respondents 1 and 2 to accept tax with respect to the current quarter, in view of the certificate issued by the 3rd respondent. Ext.P1 would indicate that the establishment of the petitioners is covered under the provision of the EPF Act. Grievance of the petitioners is that through Ext.P5 notice the 2nd respondent had requested the 1st petitioner to produce necessary certificate from the authorities of the Motor Transport Workers' Welfare Fund with respect to each vehicles for further acceptance of tax. 4. Heard; learned standing counsel appearing for 4th respondent. It is conceded that if the establishment is covered under the provisions of the EPF Act, the petitioners may not be liable for payment of contributions to the Motor Transport Workers' Welfare Fund. By an interim order issued in this case, the 2nd respondent was directed to accept tax with respect to two of the vehicles, for the current quarter. Under the above circumstances, I am of the opinion that a direction can be issued to respondent 1 and 2 to accept Motor Vehicles Tax without insisting for W.P.(C) No. 31402/2010 3 proof regarding payment of contributions to the Motor Transport Workers' Welfare Fund, provided the petitioners produce proof regarding payment of contributions under the EPF Act. 5. In the result, the writ petition is disposed of directing respondent 1 and 2 to accept Motor Vehicles Tax with respect to vehicle owned by the petitioners bearing Nos.KL-41/C.5949, KL-41/C 5969, KL-7/BB.8190, KL-7/AU 7200, KL-7/AC 1212 and KL-13/F 4446, without insisting for production of proof regarding payment of contributions to the Kerala Motor Transport Workers' Welfare Fund, subject to condition of the petitioner producing proof regarding remittance of contributions under the EPF Act. C. K. ABDUL REHIM, JUDGE. mn. Registration Nos.“KL-4123, KL-41/B-8463, KL-/AD-5199, KL-41/B-3516, KL-41/A-9441” are inserted after “KL-7/AC-1212” and before the word “and” in line 4 of paragraph 1 and line 5 of paragraph 5 as per order dated 23-12-2010 in I.A.no.17850/2010. Sd/- Registrar (Judicial)