IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH MAY 2010 / 23RD VAISAKHA 1932 WP(C).No. 4311 of 2010(L) ------------------------- PETITIONER(S): --------------- R.SIVAKUMAR, S/O.CHAMI MANNADIYAR, AGED 50 YEARS, 4/271, SIVA NIVAS, KUZHALMANNAM P.O., ALATHUR, PALAKKAD. BY ADV. SRI.BINOY VASUDEVAN SMT.P.G.BABITHA RESPONDENTS: --------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, ALATHUR. 2. THE KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND, PALAKKAD, REPRESENTED BY ITS DISTRICT EXECUTIVE OFFICER. 3. THE KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND, ALAPUZHA. REPRESENTED BY ITS DISTRICT EXECUTIVE OFFICER. 4. GOVINDHA RAJ, THRIVENI BHAVAN, PATTANAKKAD, CHERTHALA. ADV. SMT.I.SHEELADEVI, SC,KMTWF BOARD FOR R2 GOVT.PLEADER (TAXES), MR.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K.BASHEER J. ---------------------- W.P.(C) No.4311 OF 2010 --------------------------- Dated this the 13th day of May, 2010 J U D G M E N T ~~~~~~~~~~~ The two prayers in the Writ Petition read thus: “i) Issue a writ of mandamus or other appropriate writs, orders or directions commanding the first respondent to accept the tax in respect of stage carriage KL008-R/6625 for the present quarter without insisting for a Clearance Certificate issued by the third respondent. ii) Issue a writ in the nature of declaration to declare that the first respondent have no authority to refuse acceptance of tax for want of Clearance Certificate in respect of Kerala Motor Transport Workers Welfare Fund in the light of Ext.P3 Clearance Certificate.” 2. When this Writ Petition came up for consideration on 10.2.2010, this Court directed the respondents to accept the tax in respect of petitioner's vehicle without insisting for Clearance Certificate from the Kerala Motor Transport Workers Welfare Fund. It appears that pursuant to the above order, the respondents had accepted quarterly tax from the petitioner. 3. Today, the Writ Petition is again brought up with an identical prayer to direct the respondents to accept the tax for W.P.(C) No.4311/2010 2 the current quarter also. I am unable to agree with the contention raised by the petitioner that the respondents are not justified in insisting for the Clearance Certificate from the Board as a condition precedent to receive the quarterly tax especially after the amendments brought in to the Kerala Motor Vehicle Taxation Act and the Motor Transport Workers Welfare Fund Act. 4. The second prayer in the Writ Petition in my view is totally misconceived, in the absence of any data or material to substantiate the contention that the respondents have no authority to refuse to accept tax for want of Clearance Certificate. In my view, the authority concerned is perfectly justified in refusing to accept the tax in the absence of a Clearance Certificate from the Board. 5. Anyhow, in the peculiar facts and circumstances of the case, petitioner is granted one more opportunity to remit the tax without production of the Clearance Certificate. The respondents shall accept the tax from the petitioner for the W.P.(C) No.4311/2010 3 current quarter. It is made clear that this indulgence is being shown in the peculiar facts and circumstances of this case. This shall not be treated as a precedent. The Writ Petition is disposed of in the above terms. (A.K.BASHEER, JUDGE) ps