IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 WP(C).No. 3855 of 2008(H) ------------------------- PETITIONER: ------------ K.K. SURENDRAN, S/O. KRISHNAN, PROPRIETOR, INDIAN DRIVING SCHOOL, M.O. ROAD, THRISSUR DISTRICT. BY ADV. SRI.M.B.PRAJITH RESPONDENTS: ------------- 1. REGIONAL TRANSPORT OFFICER, THRISSUR. 2. DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, THRISSUR. BY ADV. SMT.I.SHEELADEVI, SC,KMTWF BOARD GOVT.PLEADER SRI.I.V.PRAMOD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = W.P.(C) No. 3855 OF 2008 - H = = = = = = = = = = = = = = = Dated this the 11th February, 2008 J U D G M E N T Petitioner submits that he is running a driving school. It is contended that when the motor vehicle tax was offered in respect of his vehicle that was declined to be accepted for the reason that the petitioner had not produced clearance certificate of having paid the dues under the Kerala Motor Transport Workers Welfare Fund Scheme. 2. Petitioner contends that it is an educational institution and therefore is entitled to the benefit of the judgment in Toc'H Public School v. District Executive Officer {1992 (1) KLT SN 49 Page 37}. It is true that the educational institutions have been given exemption from the provisions of the Welfare Fund Act treating that such institutions are not motor transport undertakings. It is contended that since schools are outside the purview of a motor transport undertaking, the undertaking of the petitioner viz., a Driving School, should also be treated as an educational institution. W.P.(C) No. 3855 OF 2008 - 2 - I am not prepared to extend the concept of educational institutions to a driving school. It can only be treated as a commercial establishment. Therefore I do not think that the Government orders exempting educational institutions are of any avail to the establishment of the petitioner. 3. Petitioner submits that driving schools are included in the category of educational institutions in the Kerala Motor Vehicles Taxation Act. It may be factually true but such inclusion can at best be only for taxation purposes and not for anything else. In my view, the petitioner is liable to produce the clearance certificate a provided in Section 8A of the Motor Transport Workers' Welfare Fund Act for acceptance of tax in respect of the vehicles owned by the petitioner. Writ petition fails and is dismissed. ANTONY DOMINIC JUDGE jan/-