IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 10TH JUNE 2011 / 20TH JYAISHTA 1933 WP(C).No. 4212 of 2011(B) -------------------------------- PETITIONER(S): ------------------- K.C.RAJEEVAN, S/O. MUKUNDAN, AGED 49 YEARS, KARTHYADATH HOUSE, PALLIKUNNU, PAZHATHI AMSOM DESOM, KANNUR DISTRICT. REP. BY HIS POWER OF ATTORNEY HOLDER M.V.SUKUMARN, AGED 48, S/O. CHIRUKANDAN,PAVIZHAM, PILATHARA.P.O.,VIA MANDOOR, CHERUTHAZHAM,KANNUR DISTRICT. BY ADV. SRI.C.P.PEETHAMBARAN RESPONDENT(S): -------------------- 1. THE DISTRICT EXECUTIVE OFFICER, MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KANNUR - 670 001. 2. THE ASSISTANT P.F. COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB REGIONAL OFFICE, FORT ROAD, KANNUR- 670 001. 3. THE TAXATION OFFICER, MOTOR VEHICLES DEPARTMENT, R.T.OFFICE, KANNUR- 670 001. R1 BY ADV. SRI.NAVEEN. T, SC, KMTWWFB R2 BY DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG. R3 BY GOVT.PLEADER SRI.MATHEW GEORG E VADEKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 4212/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE R.C. OF STAGE CARRIAGE BEARING REG. NO.KL-13/K.1964. P2: COPY OF THE CERTIFICATE DATED 01/12/2010 ISSUED BY THE 2ND RESPONDENT. P3: COPY OF THE REQUIREMENTS GIVEN BY THE OFFICE OF THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.4212 of 2011 ------------------------------- Dated this the 10th day of June, 2011. J U D G M E N T This writ petition is filed seeking directions to respondents 1 to 3 to accept motor vehicle tax due with respect to the vehicle belonging to the petitioner bearing Registration No.KL-13/K.1964, without insisting for production of proof regarding payment of the contributions to the Kerala Motor Transport Workers Welfare Fund. According to the petitioner, the vehicle in question was purchased on 28.10.2010 and the ownership of the vehicle was transferred into name of the petitioner by virtue of Ext.P1 with effect from 28.10.2010. According to the petitioner, he is ready and willing to make payment of contributions due to the Kerala Motor Transport Workers Welfare Fund from the date of purchase onwards. But the Clearance Certificate was not issued, enabling the petitioner to make payment of the motor vehicle tax due, on the premise that verifications need be conducted regarding the 2 W.P.(C).No.4212 of 2011 arrears if any due to the Welfare Fund. Contention of the petitioner is that, the former owner of the vehicle in question is an establishment covered under the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act (EPF and MP Act) and that the former owner was paying contributions to EPF Scheme. Under such circumstances, there could not be any arrears and the insistence for clearance certificate for the purpose of acceptance of motor vehicle tax is unreasonable and unjustifiable, is the contention. 2. By virtue of an interim order issued by this Court on 10.2.2011, the respondent concerned was directed to accept motor vehicle tax for the current quarter, on the petitioner producing proof regarding payment of contributions to the Welfare Fund for the period after 28.10.2010. For enabling such payment, the 1st respondent was directed to accept contributions from that date onwards. It is conceded that in compliance of the interim order, the motor vehicle tax due for the quarter starting on 3 W.P.(C).No.4212 of 2011 14.2.2011 has already been paid. 3. Learned counsel appearing for the 1st respondent submits that, if the petitioner produces documents as required under Ext.P3, in order to substantiate that the former owner was paying contributions to the EPF Scheme, the matter can be verified and clearance certificate can be issued. However, I am of the opinion that it is for the 1st respondent to conduct an adjudication whether any arrear is due with respect to the vehicle in question. If there is any arrears, it is left open to the 1st respondent to take appropriate steps as contemplated under Section 8 of the Kerala Motor Transport Workers Welfare Fund Act. The petitioner will produce proof regarding payment of the contributions to the EPF Scheme for the relevant period. However, it is made clear that if ultimately it is found that there is any arrears due to the Welfare Fund, the same will be a charge on the vehicle in question, despite the transfer effected in favour of the petitioner. 4. Under the above mentioned circumstances, I am of 4 W.P.(C).No.4212 of 2011 the view that the writ petition can be disposed of directing the respondents to continue acceptance of motor vehicle tax, provided the petitioner remits contributions from the date of purchase onwards. Hence, there will be a direction to the respondents to the above effect. 5. However, the 1st respondent will adjudicate on the liability regarding payment of the arrears and take appropriate steps as mentioned above. C.K.ABDUL REHIM, Judge ami/