IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 16TH AUGUST 2010 / 25TH SRAVANA 1932 WP(C).No. 25495 of 2010(J) ---------------------------------------- PETITIONER(S): ------------------------ JUBY PHILIP, VETTICKAL HOUSE, UPPUTHODU P.O., IDUKKI- 686 502. BY ADV. SRI.P.DEEPAK RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, (TAXES & FINANCE), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE REGIONAL TRANSPORT OFFICER (REGISTERING AUTHORITY & TAXATION OFFICER), IDUKKI-685 603. R1 & R2 BY GOVERNMENT PLEADER SRI. BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J. ------------------------------------ W.P.(C) No.25495 OF 2010 -------------------------------------- Dated this the 16th day of August, 2010 J U D G M E N T ~~~~~~~~~~~ The petitioner has approached this Court with the following prayers: “(i) Declare that the provisions contained in Ext.P3 enabling the respondents to collect one-time tax on the basis of purchase value in respect of construction equipment vehicles, including excavators, is unreasonable, arbitrary and unconstitutional. (ii) Declare that the respondents have no right or authority to enforce the amendments proposed in Ext.P3 with respect to the Motor Vehicles Taxation Act, 1976 till such time as the proposal made therein are enforced as the law of the state. (iii) Issue a writ in the nature of mandamus or such other writ, order or direction commanding the 2 nd respondent to issue permanent registration to the petitioner's Excavator, more specifically detailed in Exts.P1 and P2, on receiving motor vehicles tax at the rate stipulated in serial No.13(4) of the Schedule to the Kerala Motor Vehicles Taxation Act as it stands today.” W.P.(C) No.25495/2010 2 2. Heard both the sides. 3. The learned Government Pleader appearing for the respondents submits that 'Bill' proposed, after due deliberations, has come into an 'Act' which has been notified as Act 10 of 2010 and that the provisions of the amended 'Act' have taken effect from 1.4.2010. This being the position, the registration of the 'Excavator' purchased by the petitioner can only be in terms of the amended 'Act', submits the learned Government Pleader. 4. In the above circumstances, no positive reliefcan be granted in the Writ Petition. The petitioner is at liberty to get the vehicle registered in accordance with the terms of the amended 'Act'. On satisfying the requirements as above, the necessary registration shall be effected by the respondents without any delay. Writ Petition fails. It is dismissed accordingly (P.R.RAMACHANDRA MENON, JUDGE) ps/18/8