IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WP(C).No. 21104 of 2008(K) -------------------------- PETITIONER: ------------ PRINCIPAL, EVER GREE PUBLIC SCHOOL, MUYIPPOTH.P.O, MEPPAYYUR VIA, KOZHIKODE-24. BY ADV. SRI.JIJI THOMAS PAMBACKAL RESPONDENTS: ------------- 1. THE STATE OF KERALA, REP. BY ITS SECRETARY, TRANSPORTS, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TRANSPORT COMMISSIONER, TRANSPORT COMMISSIONERATE TRANS TOWERS, VAZHUTHACAUD, THIRUVANANTHAPURAM. 3. THE SUB REGIONAL TRANSPORT OFFICER, KOILANDY, KOZHIKODE. 4. THE DISTRICT EXECUTIVE OFFICER, KERALA TRANSPORT WORKERS WELFARE FUND BOARD, KOZHIKODE. BY SRI.P.RAMAKRISHNAN, SC, FOR R4 GOVERNMENT PLEADER SRI.BEJOY CHANDRAN FOR R1 TO 3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21104 OF 2008 K ```````````````````````````````````````````````````` Dated this the 14th day of July, 2008 J U D G M E N T The issue raised in this writ petition is whether the petitioner is liable to make contribution under the Motor Transport Workers Welfare Fund Act so that tax can be received under the Taxation Act. 2. I heard learned counsel for petitioner, learned counsel for 4th respondent and learned Government Pleader. 3. Learned counsel for the 4th respondent submits that Writ Appeal No.752 of 2008 filed by them against the judgment of a learned Single Judge has been dismissed. In the light of this submission, the writ petition is allowed by declaring that the petitioner's educational institution is not a Motor Vehicle undertaking and hence not liable to make contribution under the Kerala Motor Transport Workers Welfare Fund Act. There will be a direction to the 3rd respondent to accept and receive the tax payable in respect WPC.21104/08 : 2 : of the petitioner's school buses without insisting for payment of contribution to the Kerala Motor Transport Workers Welfare Fund. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE