IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 OP.No. 33190 of 2001(A) ----------------------- PETITIONER: ------------ M/S.REMYA TRAVELS, NO.10, 6TH MAIN, OPP.L.I.C. QTRS, NEW THIPPASANDRA, BANGALORE-75 REP. BY V.P.RAGHAVAN, PROPRIETOR. BY ADV. SRI.G.HARIHARAN RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY THE PRINCIPAL SECRETARY FOR GOVERNMENT TRANSPORT DEPARTMENT, TRIVANDRUM. 2. MOTOR VEHICLE INSPECTOR, MOTOR VEHICLE CHECK POST, WALAYAR. 3. STATE TRANSPORT AUTHORITY, REP. BY ITS SECRETARY, TRANSPORT BHAVAN, TRIVANDRUM. 4. UNION OF INDIA, REP. BY ITS SECRETARY, DEPARTMENT OF TOURISM, DALHOURI MARG, NEW DELHI. R1 TO R3 BY G.P. SRI.K.P.PRADEEP BY ADV. SRI.DENU JOSEPH, ADDL.CGSC THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.54190/2001 IN O.P. NO.33190/2001 DISMISSED: 8.2.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE CERTIFICATE OF RECOGNITION ISSUED IN THE NAME OF THE PETITIONER DT.11.1.99 VALID UPTO 20.1.2001. P2: TRUE COPY OF THE AUTHORISATION CERTIFICATE RELATING TO VEHICLE NO.KA 10A 9595. P2a: .DO. NO.KA 10A 7777. P3: TRUE COPY OF NOTIFICATION NO.SRO 40(RT) 310/2001 TRANSPORT DT.20.10.2001 ISSUED BY GOVT. OF KERALA. P4: TRUE COPY OF INTERIM ORDER PASSED BY HON'BLE HIGH COURT OF MADRAS IN CMP 5456 TO 5461/2001 IN W.P. NO.3854 TO 3859/2001 DT.28.2.2001. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.33190 of 2001 .................................................................... Dated this the 8th day of February, 2008. JUDGMENT The petitioner is challenging Ext.P3 order whereunder Government has cancelled an earlier order granting concessional tax on tourist vehicles. Admittedly Government has the power to grant reduction in tax based on which earlier order is issued. Under the impugned order, the said concession is recalled. It is seen from Ext.P3 that cancellation is with prospective effect. I do not find any ground to interfere with Ext.P3. The O.P. is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge pms