IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 8TH JULY 2008 / 17TH ASHADHA 1930 WP(C).No. 20432 of 2008(G) -------------------------- PETITIONER: ----------------- THE HEAD MISTRESS M.A.M.A U P SCHOOL ADUKKATH P.O., KUTTIAYADI, KOZHIKODE 673 508 BY ADV. SRI.JIJI THOMAS RESPONDENTS: ---------------------- 1. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TRANSPORT,GOVERNMENT OF SECRETARIAT THIRUVANANTHAPURAM 2. THE TRANSPORT COMMISSIONER TRANSPORT COMMISSIONERATE TRANS TOWERS, VAZHUTHAKKAD, THIRUVANANTHAPURAM 3. THE REGIONAL TRANSPORT OFFICER VADAKARA, KOZHIKODE. 4. THE DISTRICT EXECUTIVE OFFICER KERALA TRANSPORT WORKERS WELFARE FUND BOARD KOZHIKODE. BY GOVT. PLEADER SRI. C.K. GOVINDAN. BY SC SRI. P. RAMAKRISHNAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.20432 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of July, 2008 JUDGMENT The issue raised is whether the petitioner is liable to make contribution under the Motor Transport Workers Welfare Fund Act so that tax can be received under the Taxation Act. 2. I heard learned counsel for the petitioner, learned counsel for the fourth respondent and the learned Government Pleader. 3. Learned counsel for the fourth respondent submits that Writ Appeal No.752 of 2008 filed by them against the judgment of a learned Single Judge has been dismissed. In the light of this submission, the writ petition is allowed by declaring that Ext.P1 does not apply to the petitioner's School buses. There will be a direction to the third respondent to accept and receive the tax payable in respect of the petitioner's school buses without insisting for payment of contribution to the Kerala Motor Transport Workers Welfare Fund. (K.M. JOSEPH, JUDGE) sb