IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 WA.No. 2109 of 2010() --------------------- AGAINST THE JUDGEMENT IN WPC.14194/2010 Dated 06/08/2010 .................... APPELLANT/PETITIONER: ------------------------ SMT. P.REMADEVI, W/O. K.BALAKRISHNAN, AGED 46 YEARS, RESIDING AT "POURNAMI", H/NO.IX/262, P.O.EDANEER, CHENGALA, KASARAGOD-671 541. BY ADV. SRI.A.K.ABDUL AZEEZ SRI.RENJIT GEORGE RESPONDENTS/ RESPONDENTS -------------------------- 1. REGIONAL TRANSPORT OFFICER, KASARAGOD-671 121. 2. TAHSILDAR (R.R.), KASARAGOD-671 121. 3. TOJI ABRAHAM, S/O. ABRAHAM, KALLAR, RAJAPURAM P.O., (VIA)ANANDASRAM, KANHANGAD, HOSDURG, KASARAGOD-671 531. GOVT.PLEADER, MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 29/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.No.2109/2010 APPENDIX ANNEXURE-A1: CERTIFIED COPY OF THE JUDGMENT IN W.P.(C) NO.14194/2010 DT.6.8.2010. ANNEXURE-A2: COPY OF THE WRIT PETITION VIDE W.P.(C) NO.14194/2010. ANNEXURE-A3: COPYOF THE COUNTER AFFIDAVIT FILED BY THE 1ST RESPONDENT DT.24.5.2010. ANNEXURE-A4: COPY OF THE REPLY FILED BY THE APPELLANT ON 23.6.2010. ANNEXURE-A5: COPY OF THE INTERIMORDERS IN W.P.(C) 14194/2010 DT.4.5.201 & 29.6.2010. ANNEXURE-A6: COPY OF THE REVIEW PETITION VIDE R.P.NO.975/2010 IN W.P.(C) NO.14194/2010. ANNEXURE-A7: COPY OF THE JUDGMENT IN R.P.NO.975/2010 IN W.P.(C) 14194/2010 DT.19.11.2010. ANNEXURE-A8: COPY OF THE LETTER FROM THE OFFICE OF THE 1ST RESPONDENT DT.3.8.2011 SHOWING DETAILS OF SUBSTITUTE PERMITS ISSUED IN PLACE OF S/C KL-14/B 7772. //TRUE COPY// PA TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------- W.A.No.2109 OF 2010 ------------------------------- Dated this the 29th day of September, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. Heard the learned counsel for the appellant and the learned Government Pleader for the respondents. Judgment under appeal is one issued by the learned Single Judge upholding the demand of motor vehicle tax in respect of a stage carriage bearing registration No.KL-14/B-7772. 2. After hearing both sides and after going through the details furnished by the Government Pleader, what we notice is that the vehicle bearing registration No. KL-14/B-7772 is in arrears from 1.7.2005 to 31.7.2005 and again from 1.10.2005 to 30.6.2006. Therefore, the total demand payable is for a period of 10 months. The appellant's case is that the permit for the vehicle was cancelled with effect from 11.11.2005 and substitute vehicle namely KL-14/B-1440 was allowed to operate in the very same route. 3. Considering the fact that the permit was cancelled and substitute permit was issued to another vehicle to operate from 26.7.2005 onwards, we feel the appellant is liable to pay only W.A.No.2109/2010 2 motor vehicle tax for the stage carriage at NTV rate which is due for the period from 1.7.2005 to 30.7.2005 and from 1.10.2005 to 30.6.2006. It is also reported that the vehicle is dismantled though there is no formal cancellation of Registration Certificate. 4. After hearing both sides, we feel the appellant is entitled to relief by way of reduction in tax from the rate applicable to stage carriage to rate applicable to non-transport vehicles for the period substitute vehicle was allowed to operate under same permit. Writ Appeal is accordingly disposed of vacating judgment of the learned Single Judge and by directing the R.T.O. to collect motor vehicle tax for the vehicle KL-14/B-7772 at the rate applicable to NTV from 1.7.2005 to 30.7.2005 and from 1.10.2005 to 30.6.2006 if on verification it is found that substitute vehicle was allowed to operate during the above period. Since the vehicle is dismantled, there will be direction to the R.T.O. to cancel the Registration Certificate from 1.7.2006 onwards. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps/30/9