IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH JUNE 2011 / 24TH JYAISHTA 1933 WP(C).No. 15834 of 2011(D) ---------------------------------- PETITIONER(S): ------------------- 1. S.BIJOY,AGED 42 YEARS, S/O.DR.SHREEDHARAN,DOOR NO.34/477,SREEBHAVAN, BHATTATHIRIPPAD ROAD,KADAVANTHARA PO, KOCHI 20, PROPRIETOR, SWABIN LOGISTICS. 2. SWAPNA BIJOY,AGED 39 YEARS,W/O.BIJOY, DOOR NO.34/477,SREEBHAVAN,BHATTATHIRIPPAD ROAD, KADAVANTHARA PO, KOCHI 20. BY ADV. SRI.K.K.ASHKAR RESPONDENT(S): --------------------- 1. THE REGIONAL TRANSPORT OFFICER, ERNAKULAM - 682 030. 2. THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD,PALARIVATTOM, ERNAKULAM DISTRICT - 682 025. 3. OFFICE OF THE EMPLOYEES PROVIDENT FUND COMMISSIONER,KOCHI-17,REP.BY ITS ACCOUNTS OFFICER. 4. MILMA,ERNAKULAM REGIONAL CO-OPERATIVE MILK PRODUCERS UNION LTD.NO.E 150(D),ERNAKULAM DIARY, PB NO.33,TRIPUNITHURA,REP.BY ITS DIARY MANAGER, PIN - 682 301. R1 & R2 BY GOVT.PLEADER SRI.BIJOY CHANDRAN R3 BY DR.S.GOPAKUMARAN NAIR, SENIOR ADVOCATE ADV. SRI.A.RAJASIMHAN, SC., EPF. R4 BY ADV. SRI.B.S.KRISHNAN, SC. MILMA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 15834/2011 APPENDIX PETITIONER'S EXHIBITS: P1(a):COPY OF THE REGISTRATION CERTIFICATE RELATING TO VEHICLE BEARING REGISTRATION NO.KL-7/ BN-2854. P1(b):COPY OF THE REGISTRATION CERTIFICATE RELATING TO VEHICLE BEARING REGISTRATION NO. KL-7/AT-5411. P1(c):COPY OF THE REGISTRATION CERTIFICATE RELATING TO VEHICLE BEARING REGISTRATION NO. KL-7/AC-5569. P1(d):COPY OF THE REGISTRATION CERTIFICATE RELATING TO VEHICLE BEARING REGISTRATION NO. KL-1/P-5373. P1(e):COPY OF THE REGISTRATION CERTIFICATE RELATING TO VEHICLE BEARING REGISTRATION NO. KL-7/AD-4498. P2: COPY OF THE LETTER DATED 05/04/2011 ADDRESSED TO 1ST RESPONDNT BY 4TH RESPONDENT. P3: COPY OF THE LETTER DATED 20/04/2011 ADDRESSED TO1ST RESPONDENT BY 4TH RESPONDENT. P4: COPY OF THE REPRESENTATION DATED 07/05/2011 MADE BY THE PETITIONER TO THE 2ND RESPONDENT. P5: COPY OF THE JUDGMENT DATED 03/12/2007 IN WPC.NO.35399/2007 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.15834 of 2011-D ---------------------------------------- Dated this the 14th day of June, 2011. J U D G M E N T The petitioners are husband and wife. They are the owners of goods vehicles bearing registration Nos.KL-7 BN 2854, KL-7 AT 5411, KL-7 AC 5569, KL-1 P 5373, KL-7 AD 4498. Ext.P1 series are the copies of the registration certificates. According to the petitioners, the above said vehicles are being used for transportation of Milk, on behalf of the 4th respondent, on the basis of contract entered by the 4th respondent with a proprietary concern of the 1st petitioner, namely M/s.Swabin Logistics. It is contended that the 4th respondent is an establishment covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act (EPF Act) with Establishment Code No.KR/2729(A). It is the contention of the petitioners that the workers engaged for operation of the above said vehicles are covered under the EPF Act and the Scheme formulated thereunder. Therefore the motor transport W.P(C) No.15834 of 2011-D 2 undertakings owned by the petitioners are liable to be exempted from the provisions of the Kerala Motor Transport Workers Welfare Fund Act and the Scheme framed thereunder, is the contention. Exts.P2 and P3 letters are produced by the petitioners in order to establish the above said aspect. Grievance of the petitioners is that the 1st respondent is not accepting motor vehicle tax due with respect to the above said vehicles insisting upon production of proof regarding payment of contributions to the Kerala Motor Transport Workers' Welfare Fund. It is evident from Ext.P4 that the request has been made by the petitioners in this regard to the 2nd respondent to grant an exemption certificate in order to facilitate remittance of motor vehicles tax. But since the 2nd respondent has not issued any such certificate and since the 1st respondent is not accepting motor vehicles tax, the petitioner are seeking interference of this Court. 2. It is evident from Section 4 of the Kerala Motor Transport Workers' Welfare Fund Act that any motor W.P(C) No.15834 of 2011-D 3 transport undertaking, which is covered under the provisions of the EPF Act is exempted from the purview of the Motor Transport Workers' Welfare Fund Act and not liable for payment of contributions to the welfare fund. It is evident from Exts.P2 and P3 that contributions are being paid with respect to the employees engaged in operation of the vehicles owned by the petitioners. If as a matter of fact, the employees engaged in operation of the vehicles are covered by the provisions of the EPF Act, the petitioners are eligible to be exempted from payment of contributions to the Motor Transport Workers' Welfare Fund. Therefore, the 1st respondent is not justified in insisting for production of proof regarding payment of contributions for the purpose of accepting motor vehicles tax. 3. Under the above mentioned circumstances, the 1st respondent is directed to receive motor vehicles tax due with respect to the vehicles owned by the petitioners bearing registration Nos. KL-7 BN 2854, KL-7 AT 5411, KL- 7 AC 5569, KL-1 P 5373, KL-7 AD 4498 without insisting for W.P(C) No.15834 of 2011-D 4 production of proof regarding payment of contributions to the Kerala Motor Transport Workers' Welfare Fund, provided the petitioners convince the said authority that the workers engaged in operation of the above said vehicles are covered under the provisions of the Employees Provident Fund Act and the Scheme framed thereunder. C.K.ABDUL REHIM JUDGE ab W.P(C) No.15834 of 2011-D 5