IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MRS. JUSTICE M.C.HARI RANI MONDAY, THE 9TH JUNE 2008 / 19TH JYAISHTA 1930 OP.No. 19488 of 1998(M) ----------------------- PETITIONERS: ------------ 1. K.V.M.MOHAMMED BAVA, S/O.ABOOBACKER MANNUSSERY HOUSE PO HAJIYARPALLY, MALAPPURAM (REGD OWNER OF MOTOR CAR KL-10/G-1878) 2. C.N.MOHAMMED KOYA, S/O.C.N.ABDURAHIMAN CHERUNALAKATH HOUSE, CHUNGATHARA PO NILAMBUR, MALAPPURAM (REGD OWNER OF MOTOR CAR KL—10/G.4912) BY ADV. SRI.M.K.CHANDRA MOHANDAS RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 2. THE REGIONAL TRANSPORT OFFICER MALAPPURAM (TAXATION OFFICER, MALAPPURAM) BY Government Pleader MR.MATHEW GEORGE VADAKKEL THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 09/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP 19488/98 CMP NO.34285 OF 1998 IN OP NO.19488 OF 1998 DISMISSED SD/-K.BALAKRISHNAN NAIR,JUDGE 09.06.2008 SD/-M.C.HARI RANI, JUDGE APPENDIX PETITIONERS' EXHIBITS : EXT.P1 TRUE COPY OF REGISTRATION CERTIFICATE IN RESPECT OF VEHICLE KL-10/G-1878 EXT.P2 TRUE COPY OF THE REGISTRATION CERTIFICATE IN RESPECT OF VEHICLE KL-10/G-4912 EXT.P3 TRUE COPY OF TAX ENDORSEMENT MADE BY THE SECOND RESPONDENT ON 2.4.1998 IN THE REGISTRATION CERTIFICATE OF THE FIRST PETITIONER'S VEHICLE KL-10/G-1878 EXT.P4 TRUE COPY OF TAX ENDORSEMENT MADE BY THE SECOND RESPONDENT ON 11.7.1998 IN THE REGISTRATION CERTIFICATE OF THE SECOND PETITIONER'S VEHICLE KL-10/G-4912 EXT.P5 TRUE COPY OF THE ORDER IN CMP 18099/98 IN OP 10588/98 DT.10.6.1998 TRUE COPY PA TO JUDGE K.BALAKRISHNAN NAIR & M.C.HARI RANI, JJ. -------------------------------------------------------------------------------- Original Petition No.19488 of 1998-T -------------------------------------------------------------------------------- Judgment Balakrishnan Nair, J. The petitioners have approached this court, challenging the amendment introduced to the Kerala Motor Vehicles Taxation Act, incorporating the provision for one-time-tax on newly purchased motor vehicles, pursuant to the Kerala Finance Act, 1998. The point raised is covered against them by the decision of this court in Anas v. State of Kerala (1999(3) KLT 147). While admitting the Original Petition on 09.10.1998, this court passed the following interim order : “Notice and interim stay on the following conditions : 1. The petitioners shall pay two years tax on the vehicles and also pay additional tax if any due. 2. They shall not sell, transfer or alienate the vehicles during the pendency of the case. 3. The petitioners shall also file undertakings before the Registering Authority that they shall pay the tax with 18% interest within two weeks OP 19488/98 2 from the date of the judgment if the OP is decided against the petitioners.” In view of the interim order quoted above, the State is entitled to get interest for the period the petitioners have withheld payment of tax. But, having regard to the present rate of interest available in the money market, we feel that interest need be levied only @ 12% per annum. In the interest of justice, it is ordered accordingly. Subject to the above direction, the Original Petition is dismissed. K.BALAKRISHNAN NAIR,JUDGE 09.06.2008 M.C.HARI RANI, JUDGE sta OP 19488/98 3