IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 WP(C).No. 14584 of 2009(P) ---------------------------------------- PETITIONER(S): ------------------------- P.K.SANTHOSH, PALLITHARA, CHALINGAD, P.O.KAIPAMANGALAM, THRISSUR. BY ADV.MR.K.V.GOPINATHAN NAIR RESPONDENT(S): -------------------------- THE SECRETARY, REGIONAL TRANSPORT AUTHORITY (REGIONAL TRANSPORT OFFICER), THRISSUR. BY GOVT. PLEADER MR.P.NARAYANAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss V. GIRI, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No. 14584 of 2009 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 20th day of August, 2009 JUDGMENT The petitioner is operating a service on the route Ernakulam- Guruvayur. He submitted an application for renewal of permit, which is pending before the concerned authority. Petitioner purchased KL-17/C 3393 and filed an application for replacement of the vehicle. The same is pending. 2. In the meanwhile, the petitioner filed an application for temporary permit under section 87 (1)(d) of the Motor Vehicles Act and this was rejected by the Regional Transport Officer, Thrissur. The petitioner preferred an appeal before the State Transport Appellate Tribunal, Ernakulam. The appeal was allowed under Ext.P2 judgment. 3. In the meanwhile, tax was demanded from the petitioner for the stage carriage KL-17 C 3393 as a transport vehicle. The petitioner contends that since the vehicle has not been operated as a transport vehicle, he is liable to pay tax only at the rate of non transport vehicle. This request is contained in Ext.P3. 4. The respondent is a taxation officer as well. He shall first look W.P.(C) No. 14584/09 2 into the details contained in Ext.P3 and take a decision thereon. As regards the request made by the petitioner for levy of tax on KL 17-C 3393 as a non transport vehicle, it shall be considered within three weeks from the date of receipt of copy of this judgment. Ext.P2 judgment shall be implemented and orders shall be passed on the petitioners temporary permit application within two weeks thereafter. The writ petition is disposed of as above. V.GIRI, JUDGE. mn.