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 28TH JULY 2011 / 6TH SRAVANA 1933 WA.No. 992 of 2011() -------------------- AGAINST THE JUDGEMENT IN WPC.18283/2011 Dated 06/07/2011 APPELLANT: APPELLANT. ------------------------ THE SECRETARY, S.N.PUBLIC SCHOOL, VADAKKEVILA VILLAGE, KOLLAM DISTRICT, REPRESENTED BYITS POWER OF ATTORNEY HOLDER SRI.A.RAJEEV, AGED 41 YEARS, S/O. APPUKUTTAN PILLAI, SHYLAJA BHAVAN, PLAKKADU, ADICHANALLOOR P.O., ADICHANALLOOR VILLAGE, KOLLAM DISTRICT. BY ADV. SRI.O.V.MANIPRASAD SRI.SAJU J PANICKER RESPONDENTS: RESPONDENTS 1 TO 4. ---------------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE DISTRICT COLLECTOR, KOLLAM - 691 001. 2. THE THASILDARA, REVENUE RECOVERY, TALUK OFFICE, KOLLAM - 691 001. 3. THE VILLAGE OFFICER, VADAKKEVILA VILLAGE, VADAKKEVILA, KOLLAM 691 001. . 4. THE REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, KOLLAM 691 001. GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.A. 992 OF 2011 = = = = = = = = = = = = DATED THIS, THE 28th DAY OF JULY, 2011. J U D G M E N T C.N. Ramachandran Nair, J. This writ appeal is filed against the judgment of the learned Single Judge declining to interfere with the challenge against the demand of motor vehicle tax for a bus purchased by the appellant to be used as an educational institution bus. Even though the appellant has got an effective alternate statutory remedy by way of appeal, having regard to the nature of the dispute, we requested the Government Pleader to furnish instruction of the R.T.O. It is submitted that the vehicle was operated as a stage carriage until 30.6.2009 and tax is also paid until then. However, the appellant purchased the vehicle from 1.7.2009 onwards and applied for conversion of the same as an educational institution bus. The R.T.O's case is that way back on 25.8.2009, approval of conversion was granted. Appellant's case is that till today, he has not got any communication regarding permission for conversion. Government Pleader has produced a photograph of the bus taken by the Motor Vehicle Inspector, which shows that the bus is already W.A. 992/2011 2 converted into an educational institution bus by giving full uniform yellow colour with writing on the bus. It is seen parked in a campus, which, according to the R.T.O, does not belong to the school. On the face of it, the vehicle is in garrage without being put to use on road. However, since exemption can be granted only based on Form G and since Form G is furnished only from 1.1.2011 onwards, the vehicle is not entitled to exemption for the period for which motor vehicle tax is demanded. Even though tax could be recovered from 1.7.2009 to 31.12.2010, we do not find any justification for recovery of tax at the rate applicable to stage carriage because on sale to the appellant, the permit would have been cancelled. The R.T.O. has to verify whether after making application for conversion, the vehicle was continuously used as a stage carriage either by the previous owner or the appellant allowed them to use it during any such time. However, if permit in respect of the vehicle is cancelled or if in the route substitute vehicle was permitted to operate, then there is no justification to demand tax at the rate applicable to stage carriage. The R.T.O. is directed to conduct an enquiry in this matter by verifying with the Secretary, R.T.A., which issued the permit for the vehicle and demand tax only at the NTV rate if vehicle did not have permit during the period above said. So far as tax liability from 1.1.2011, we direct the R.T.O. to grant exemption based on W.A. 992/2011 3 Form G furnished, if the appellant has not used the vehicle. Since conversion is already effected, the R.T.O. will issue one more copy of the proceedings to the appellant and endorse tax liability applicable to educational institution bus. The Revenue Recovery proceedings will be kept in abeyance for a period of six weeks from now on the appellant paying tax at NTV rate for the second half of 2009-2010 which will be worked out and given by the R.T.O. on production of a copy of this judgment. Balance liability, if any, will be depend on the finding of the R.T.O. on the matters as stated above. The writ appeal is disposed of as above. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-