IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 24TH OCTOBER 2008 / 2ND KARTHIKA 1930 WP(C).No. 17282 of 2003(G) -------------------------- PETITIONER(S): --------------- NITHEESH A.C., NITHYANIDHI, P.O. ERUVATH, KANNUR DISTRICT. BY ADV. SRI.A.K.ABDUL AZEEZ RESPONDENTS: --------------- 1. THE REGISTERING AUTHORITY, REGIONAL TRANSPORT OFFICE, KANNUR. 2. THE ADDL.REGISTERING AUTHORITY, SUB REGIONAL TRANSPORT OFFICE, THALASSERY. ADDL.R3:THE TRANSPORT COMMISSIONER, TRIVANDRUM. ADDL.R4: THE COMMISSIONER OF COMMERCIAL TAXES, TVM. (ADDL.R3 AND R4 IMPLEADED AS PER ORDER DT.5.6.200 IN I.A.NO.2582/2003) GOVERNMENT PLEADER, SRI.MATHEW GEORGE VADAKKEL SRI.RAJU JOSEPH, SPL.GOVT.PLEADER(TAX) FOR R1 & R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.17282/2003 ORDER ON I.A.NOS.2582/2003 & 9812/2004 DISMISSED. 28.10.2008 SD/- K.BALAKRISHNAN NAIR, JUDGE. APPENDIX PETITIONER'S EXTS: EXT.P1: COPY OF THE EXTRACT OF REGISTRATION CERTIFICATE. //TRUE COPY// PA TO JUDGE K. BALAKRISHNAN NAIR, J. ---------------------------------------- W.P.(C) No.17282 OF 2003 ---------------------------------------- Dated this the 24th day of October, 2008 J U D G M E N T ~~~~~~~~~~~ The petitioner very recently purchased a vehicle bearing registration No. KL-13/A-9509, which was registered in 1994. The fitness certificate of that vehicle was not renewed on the ground that he did not pay the entry tax. Pursuant to the interim order of this Court, the fitness certificate was issued. The learned Government Pleader submitted that in view of the decision of the Division Bench of this Court in W.A.No.1195/2000, the vehicles, which were registered before 15 months, need not pay entry tax when they are brought to Kerala from outside. If that be so, the petitioners vehicle which was registered in 1994 is not liable for entry tax. Accordingly, it is ordered that the grant of fitness certificate to the petitioner, pursuant to the interim order of this Court, shall be treated as regular. (K.BALAKRISHNAN NAIR, JUDGE) ps