IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH NOVEMBER 2010 / 8TH AGRAHAYANA 1932 WP(C).No. 21189 of 2010(W) -------------------------- PETITIONER: -------------------- LORANCE JOSEPH, ALPHONSA METAL CRUSHER, MOONNILAVU P.O., KOTTAYAM-686586. BY ADV. SRI.ABRAHAM GEORGE JACOB RESPONDENTS: ---------------------- 1. STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVERNMENT OF KERALA IN THE MOTOR VEHICLES DEPARTMENT, TRANSPORT COMMISSIONERATE, TRANS TOWERS, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN 695001. 2. JOINT REGIONAL TRANSPORT OFFICER, PALA, KOTTAYAM DISTRICT, PIN 686 575. BY GOVERNMENT PLEADER, SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21189 of 2010(W) ------------------------------------------ APPENDIX -------------- PETITIONER'S EXHIBITS ----------------------------------- EXT.P1. COPY OF THE TAX INVOICE NO.6110003056 DATED 07.06.2010 ISSUED BY M/S.JCB INDIA LIMITED, BALLABGARH, HARYANA. EXT.P2. FROM 21 A SALE CERTIFICATE DATED 07.06.2010 ISSUED BY M/S. JCB INDIA LIMITED, BALLABGARH, HARYANA. EXT.P3. COPY OF FORM 22 INITIAL CERTIFICATE OF COMPLIANCE DATED 07.06.2010. EXT.P4. COPY OF THE TEMPORARY REGISTRATION CERTIFICATE DATED 07.06.2010. RESPONDENTS' EXHIBITS : NIL ---------------------------------------- / TRUE COPY / P.A. TO JUDGE VK P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.21189 OF 2010 ......................................................................... Dated this the 29th November , 2010 J U D G M E N T The petitioner has approached this court with the following prayers: “1. Issue a writ of mandamus or other appropriate writ, direction or order commanding the 2nd respondent to permanently register the JCB 3DX 2WD Side Shift Excavator covered by Exhibits P1 and P2 after receiving tax at prevalent rates alone notwithstanding any proposal for amendment of the Kerala Motor Vehicles Taxation Act 1976 made in the Kerala Finanace Bill 2010. 2. Declare that the petitioner is not bound by any proposal for amendment of the Kerala Motor Vehicles Taxation Act 1976 made in the Kerala Finance Bill 2010 in respect of permanent registration of his JCB 3DX 2WD Side Shift Excavator Loader covered by Exhibits P1 and P2 as the same has been duly W.P.(C) No.21189 OF 2010 2 offered for permanent registration prior to enforcement of any amendment of the Kerala Motor Vehicles Taxation Act, 1976. 3. Issue any other appropriate writ order or direction that this Honourable Court deems just and necessary in the nature and circumstances of the case. 4. Allow costs. ” 2. When the matter was taken up for admission/orders on 08.07.2010, it was admitted and the following order was passed: “Admit. Urgent notice to respondents. There shall be an interim order directing the 2nd respondent to register the Escavator described in Exts. P1 and P2 in the name of the petitioner on paying the one time tax calculated on 6% of the purchase value of the vehicle in terms of the Kerala Financial Bill, 2010. It is made clear that such payment will be subject to the outcome of this W.P.(C).” 3. Today, when the matter is taken up for consideration, there is no representation for the petitioner. In the said W.P.(C) No.21189 OF 2010 3 circumstance, this Court does not propose to go into the merits of the case. The Writ Petition is dismissed for default. P.R. RAMACHANDRA MENON, JUDGE. lk