IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH MARCH 2008 / 8TH CHAITHRA 1930 WP(C).No. 10678 of 2008(U) -------------------------- PETITIONER: ------------ THE PARENT TEACHERS ASSOCIATION, GURUVAYOOR DEVASWOM ENGLISH MEDIUM SCHOOL, GURUVAYOOR, THRISSUR DISTRICT REPRESENTED BY ITS PRESIDENT JAYARAJ.A.B. BY ADV. SRI.RAJIT SRI.RANJIT BABU RESPONDENTS: ------------- 1. STATE OF KERALA REP.BY THE SECRETARY TO GOVT., TRANSPORT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE REGIONAL TRANSPORT OFFICER, THRISSUR. 3. THE JOINT REGIONAL TRANSPORT OFFICER, GURUVAYOOR, THRISSUR. 4. THE KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, REP.BY ITS DISTRICT EXECUTIVE OFFICER, THRISSUR. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/03/2008, THE COURT ON 28/03/2008 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 10678 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Petitioner's case is that the vehicle registered in the name of Parent Teachers Association of the school is owned by the school, which entitles it for concessional rate of tax. The RTO has demanded the tax applicable to private service vehicles. If the vehicle is registered in the name of the Parent Teachers Association of the School and if it is used for the purpose of the school, then it is entitled for concessional rate of tax. The RTO has not stated any reason in Ext.P4 as to why petitioner is liable to pay higher rate of tax from 1999 onwards. Therefore, this writ petition is disposed of directing the RTO to consider the notifications, verify the records of the vehicle and issue detailed order, after hearing the petitioner, either allowing petitioner to enjoy the concessional rate and if not, give detailed reasons why higher rate of tax is demanded. If petitioner has any grievance against the order to be issued by the RTO as above, petitioner can file appeal before the RTA. In view of the above direction, Ext.P4 is quashed. (C.N.RAMACHANDRAN NAIR, JUDGE) jg