IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 18TH NOVEMBER 2009 / 27TH KARTHIKA 1931 WP(C).No. 5961 of 2009(M) ------------------------- PETITIONER(S): --------------- M.C. VINODKUMAR, CHATHOTH HOUSE, P.O. MAMBRAM, THALASSERY. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): --------------- 1. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, KANNUR. 2. THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KANNUR. 3. SAJEESH KANNAMBETH, KANNAMBELATH HOUSE, ERANHIPALAM.P.O, NADAKKAVU, KOZHIKODE. ADV.SRI.PAULSON C. VARGHESE, S.C. GOVERNMENT PLEADER SRI. BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).5961/09-M APPENDIX PETITIONER'S EXHIBITS:- EXT.P1:- TRUE COPY OF RC BOOK OF THE VEHICLE KL-11 J 7767 EXT.P2:- TRUE COPY OF THE ORDER IN WP(C).21866/08 DT.24.7.08. EXT.P3:- TRUE COPY OF THE ORDER IN WP(C).32283/08 DT.4.11.08. RESPONDENT'S EXHIBITS:- NIL OKB //TRUE COPY// P.A. TO JUDGE C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.5961 OF 2009 ------------------------------ Dated this the 18th day of November, 2009 J U D G M E N T ---------------------- 1. Prayer in this writ petition is for a direction to the 1st respondent to accept Motor Vehicle Tax due for the current quarter, with respect to his vehicle bearing Regn:No:KL-11/J- 7767, without insisting for production of No-Objection Certificate from the 2nd respondent. By virtue of an interim order dt.25.2.2009 the prayer was allowed on condition of the petitioner executing an undertaking before this court, to the effect that he will not transfer the vehicle or will not do anything which will reduce the value of the vehicle, till the matter is decided. Petitioner submits that tax for the further periods is now due for payment. 2. Contention of the petitioner is that he had purchased the vehicle only on 7.10.2008, and therefore insistence for production of No-Objection Certificate from the 2nd respondent with respect to any period prior to that date is not sustainable. It is also contended that when the vehicle was in ownership and possession of the previous owner, the employees worked therein were covered under a scheme formulated under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act. W.P.(C).5961/09-K 2 Therefore no contributions were liable to the 2nd respondent during that period. 3. Considering the facts and circumstances, I am of the opinion that the writ petition can be disposed of directing the 1st respondent to receive Motor Vehicle Tax with respect to the vehicle in questioin provided the petitioner produce proof for remittance of the contributions to the 2nd respondent due, for the period after 7.10.2008. 4. It is made clear that if any arrears is due to the 2nd respondent with respect to the period prior to the date of transfer, i.e: prior to 7.10.2008, the same can be recovered charged on the vehicle as per the provisions contained in the Kerala Motor Transport Workers Welfare Fund Act. It is further made clear that acceptance of Motor Vehicles Tax without production of No-Objection Certificate cannot be considered or treated in any manner as a defence available to the petitioner against liability if any for payment of contribution for any period prior to the above said date. C.K.ABDUL REHIM, JUDGE. Okb