IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 WP(C).No. 18701 of 2011(K) --------------------------------------- PETITIONER: ------------------- P.O.DEVASSYKUTTY, PAYYAPPILLY HOUSE, KUTTIKKAD P.O., MUKUNDAPURAM TALUK. BY ADVS. SRI.K.V.GOPINATHAN NAIR, SMT.G.CHITRA. RESPONDENT: ---------------------- THE REGIONAL TRANSPORT OFFICER, THRISSUR, PIN-680 001. BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18701/2011-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE REGISTRATION PARTICULARS IN RESPECT OF STAGE CARRIAGE KL-07/S 8811. EXT.P.2: COPY OF THE REGULAR PERMIT ISSUED TO THE PETITIONER ON THE ROUTE VELLIKULANGARA – CHALAKUDY- RANDUKAI. EXT.P.3: COPY OF THE NOTICE NO.C4/KL 7 S 8811/TAX/11 R OF THE RESPONDENT DTD. 20/06/2011. EXT.P.4: COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DTD. 27/06/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No.18701 OF 2011 ------------------------------------------------- DATED THIS THE 11th DAY OF JULY, 2011 J U D G M E N T The Petitioner challenges Ext.P3 notice issued by the respondent, whereby the petitioner has been directed to pay tax retrospectively in respect of additional seating capacity on the ground that petitioner can be charged to vehicle tax only on the basis of additional seating capacity already fixed by the respondent himself and the vehicle has already been assessed to tax on that basis. This Court in Shiju V. Regional Transport officer (2010 (4) KLT 848) held that unless the seating capacity is changed by endorsement in the registration certificate the retrospective tax cannot be demanded for the additional seating capacity is the contention raised. I am of the opinion that since the petitioner has filed Ext.P4 reply to Ext.P3, it is only appropriate that the respondent considers the issue in the light of the said decision appropriately. Accordingly this writ petition is disposed of with a direction to the respondents to finalise Ext.P3 notice taking into account the objection in Ext.P4 by passing an order on the question of liability of the petitioner W.P.(C) No. 18701/2011 -2- to pay tax retrospectively taking into account the above decision. This shall be done as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge