IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WA.No. 1819 of 2011 --------------------- AGAINST THE JUDGEMENT IN WPC.24762/2009 Dated 04/03/2010 .................... APPELLANT: ARUN KUMAR.K.K. KOVATH HOUSE, POOKODE VATTANTHARA P.O. THRISSUR. BY ADV. SRI.ANIL SIVARAMAN SMT.APARNA RAJAN RESPONDENTS: --------------- 1.. THE REGIONAL TRANSPORT OFFICER, THRISSUR. 6800001. 2. THE ASSISTANT REGISTERING AUTHORITY, ERNAKULAM.682030. BY SPL.GOVT. PLEADER DR. SEBASTIAN CHEMPAPILY THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & K. VINOD CHANDRAN,JJ ============================== W.A. NO. 1819 OF 2011 ============================ Dated this the 3rd day of December 2011 JUDGMENT C.N.Ramachandran Nair, J. Following the Division Bench decision of this Court in Shiju v. Regional Transport Officer[2010(4)K.L.T.848], we allow the Writ Appeal and direct the respondents to receive tax only for the actual number of seats endorsed in the R.C.book for which permit was issued for the appellant's Stage Carriage and then to demand tax for the seating capacity after increasing the number of seats in terms of the seating capacity permissible. Modifications and fresh endorsement in the R.C.book should be made within a period of three weeks from the date of receipt of a copy of this judgment. The Writ appeal is allowed by disposing the writ petition as above. Sd/- C.N.RAMACHANDRAN NAIR JUDGE Sd/- K. VINOD CHANDRAN JUDGE ks. True copy 2