IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH MARCH 2011 / 18TH PHALGUNA 1932 WP(C).No. 6953 of 2011(T) ------------------------------------ PETITIONER: ------------------ M.M. VEERAN, MELATTATH HOUSE, CHENTHRAPINNI EAST, EDATHIRUTHY, KODUNGALLUR. BY ADV. SRI.I.DINESH MENON RESPONDENTS: ----------------------- 1. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, THRISSUR-680 001. 2. THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, THRISSUR-680 001. 3. HARIDASAN, S/O.APPU, THALAKKARA HOUSE, KATTAKAMBAL, THRISSUR-680 001. 4. SMT.B.GEETHA, SWATHY MOTORS, SRUTHY, THIRUTHIKARA, THRISSUR-680 014. R1 BY GP SRI. BIJOY CHANDRAN R2 BY SC SRI. K.S. MANU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM,J. ------------------------------------- W.P.(C)No. 6953 OF 2011 -------------------------------------- DATED THIS THE 9th DAY OF MARCH, 2011 J U D G M E N T This writ petition is filed aggrieved of non- acceptance of motor vehicle tax due for vehicle bearing number KL-02 P 5060 due for the period from 01-01-2011 to 31-03-2011. According to the petitioner the 1st respondent is not accepting the motor vehicle tax for the reason that the petitioner is not producing proof regarding payment of contributions to the Welfare Fund. 2. The contention of the petitioner is that the 2nd respondent is not accepting contributions in respect of the said vehicle due for the period after 02-05-2009, the date on which the vehicle in question was transferred to the name of the petitioner, on the basis of an allegation that there is no proof regarding payment of contributions for the previous periods. According to the petitioner the previous owner of the vehicle, the 4th respondent herein, is an W.P.(C)No.6953/2011 -2- establishment covered under the provisions of Employees Provident Fund and Miscellaneous Provisions Act and hence she was exempted from payment of contributions to the welfare fund. Therefore, the insistence for payment for contributions for any period prior to the date of transfer is not justified, is the contention. 3. Heard; learned Government Pleader as well as the standing counsel appearing for the 2nd respondent. I am of the view that the 2nd respondent will be at liberty to make determination of the liability if any due with respect to contributions payable for the period prior to transfer of the vehicle into the name of the petitioner. But it is not justifiable to deny the petitioner to ply the vehicle on the basis of any such alleged arrears, without accepting motor vehicle tax. It is evident from the relevant provisions contained in the Kerala Motor Workers Welfare Fund that arrears if any due will be a charge on the vehicle. Therefore, it is made clear that the 2nd respondent will be at liberty to determine and proceed with steps for recovery W.P.(C)No.6953/2011 -3- from anybody who is liable for payment of arrears, if any due, including steps to proceed against the vehicle in question. But at the same time the petitioner can be permitted to remit motor vehicle tax due, upon his payment of contributions due for the period from the date of transfer onwards. 4. Therefore, the writ petition is disposed of directing the 1st respondent accept motor vehicle tax of vehicle bearing registration number KL-02 P 5060, if the petitioner produce proof regarding payment of contributions from 02-05-2009. The 2nd respondent is directed to accept contributions, due for the said period without insisting for payment of any arrears prior to 02-05- 2009. C.K. ABDUL REHIM, JUDGE. AMG