IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH AUGUST 2009 / 27TH SRAVANA 1931 WP(C).No. 21865 of 2009(C) -------------------------- PETITIONER: --------------- M/S.RDS PROJECTS LTD. ALPHA PLAZA, 6TH FLOOR, M.P.VALLON ROAD, KADAVANTHRA,COCHIN 682 020 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MAJOR (RETD) N.R.KURUP. BY ADV. MR. C.ANILKUMAR (KALLESSERIL) MR. C.Y.VINOD KUMAR RESPONDENTS: --------------- 1. THE REGIONAL TRANSPORT OFFICER ERNAKULAM. 2. THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, PALARIVATTOM, ERNAKULAM DISTRICT. 3. EMPLOYEES PROVIDENT FUND COMMISSIONER OFFICE OF THE EMPLOYEES PROVIDENT FUND COMMISSIONER, KOCHI 682 017, REPRESENTED BY THE ACCOUNTS OFFICER. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TRANSPORT DEPARTMENT SECRETARIATE, THIRUVANANTHAPURAM. R1 AND R4 BY GOVERNMENT PLEADER MR. P.K. BABU R2 BY MR. P.RAMAKRISHNAN, SC,KMTWF BOARD R3 BY MR. S.GOPAKUMARAN NAIR, SENIOR ADVOCATE ADV. MR. M.CHANDRA BOSE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 21865 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 18th day of August, 2009 JUDGMENT The case of the petitioner is that, the petitioner undertaking, being a Company incorporated under the Indian Companies Act 1956 and covered under the Employees Provident Fund Act and Scheme, the employees engaged in the motor transport undertakings belonging to the petitioner do not come within the purview of the Kerala Motor Transport Workers' Welfare Act and the Scheme. As a natural consequence, no liability can be mulcted on the shoulders of the petitioner to remit any contribution to the Kerala Motor Transport Workers' Welfare Fund and in turn, the 1st respondent is not justified in insisting the petitioner to produce requisite proof as to the satisfaction of the contribution to the Kerala Motor Transport Workers' Welfare Fund for enabling the petitioner to clear the arrears of tax payable to the 4th respondent/State under the Kerala Motor Vehicles Taxation Act. 2. Heard both the sides, including the learned Government Pleader appearing for the respondents 1 and 3, learned standing counsel for the second respondent and also the learned standing counsel appearing for the 3rd respondent EPF. 3. It is brought to the notice of this Court by all concerned that, the petitioner is actually covered by the EPF Act/Scheme and this being WP (C) No. 21865 of 2009 : 2 : the position, there cannot be any fixation of contribution in respect of the employees under the Kerala Motor Transport Workers' Welfare Fund, by virtue of the specific statutory prescription in this regard; particularly in view of the documents produced from the part of the petitioner showing the details of remittance to the EPF, as borne by Ext.P8 series. 4. In the above facts and circumstances, it is declared that the petitioner is entitled to remit the tax due in respect of the vehicles owned by the petitioner engaging employees who come within the purview of EPF Act/Scheme and as such, the first respondent is directed to accept the tax from the petitioner without insisting for clearance certificate/NOC/proof regarding the remittance of any contribution to the Kerala Motor Transport Workers' Welfare Fund/ Scheme. Writ Petition is allowed as above. No cost P. R. RAMACHANDRA MENON, JUDGE kmd WP (C) No. 21865 of 2009 : 3 :