IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH DECEMBER 2009 / 26TH AGRAHAYANA 1931 WP(C).No. 36504 of 2009(G) -------------------------- PETITIONER(S): --------------- ABUBACKER,S/O. KUNJUNNIYAN, PARAMMAL HOUSE, KAVUMKKAL, MALAPPURAM. BY ADV. SRI.P.DEEPAK SMT.APARNA RAJAN RESPONDENT(S): --------------- THE REGIONAL TRANSPORT OFFICER (TAXATION OFFICER), MALAPPURAM. GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36504 OF 2009 ------------------------------ Dated this the 17th day of December, 2009 J U D G M E N T ---------------------- 1. Grievance of the petitioner is regarding non- acceptance of Motor Vehicles Tax due with respect to the vehicle bearing No:KL-10/C-3693 owned by the petitioner, for the reason that clearance certificate with respect to payment of contributions to the Motor Transport Workers Welfare Fund is not produced. According to the petitioner the vehicle in question is used as a driving school, conducted by the petitioner with proper licence obtained under Rule 25(1) of the Central Motor Vehicle Rules,1989. Petitioner points out a Division Bench decision of this court reported in Rajesh v. Joint R.T.O. (2009 (2) KLT 615) wherein it is held that, workers engaged as Instructors by Driving Schools are not employees for whom contributions are liable to be paid to the Welfare Fund. 2. Having considered the legal position as above, I am of the opinion that the writ petition can be disposed of directing for acceptance of tax without insisting for production of proof regarding payment of Welfare Fund. At the same time it is made clear that in this judgment I am not deciding the question W.P.(C).36504/09-G 2 regarding liability of the petitioner since the authority of the Welfare Fund is not made a party herein. 3. In the result the writ petition is disposed of directing the respondent to accept Motor Vehicles Tax due with respect to the vehicle KL-10/C-3693, without insisting for production of No- Objection Certificate (clearance certificate) from the Welfare Fund authorities. C.K.ABDUL REHIM, JUDGE. okb