IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 2ND JULY 2008 / 11TH ASHADHA 1930 WP(C).No. 19489 of 2008(T) ---------------------------------------------- PETITIONER: ------------------ K.K. MOHANDAS, MANAGING PARTNER, K.K. BUILDERS, KOLNDHRA HOUSE, MURINGODU.P.O, PERAVOOR, KANNUR DT. BY ADV. SRI.K.V.PAVITHRAN SRI.JAYANANDAN MADAYI PUTHIYAVEETTIL RESPONDENTS: ----------------------- 1. THE DISTRICT EXECUTIVE OFFIER, KERALA MOTOR TRANSPORT WELFARE FUND BOARD, KANNUR. 2. ADDITIONAL REGISTERING AUTHORITY, THALASSERI. 3. ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION, SUB REGIONAL OFFICE, V.K. COMPLEX, KANNUR. 4. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, MOTOR VEHCILES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. R1 BY SHRI PAULSON C. VARGHESE, SC. R4 BY GOVERNMENT PLEADER SHRI BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 19489 OF 2008 T -------------------------------------- Dated this the 2nd July, 2008 JUDGMENT Briefly put, the case of the petitioner is as follows: Petitioner is the Managing Partner of a partnership firm by name M/s. K.K. Builders engaged in the business of carrying out contract works, real estate business, development and other allied activities. The Firm is covered by the Employees' Provident Fund Act. It is the case of the petitioner that it has got 38 vehicles and 38 drivers. It is stated that four vehicles are in the name of individual partners. The first respondent refused to issue Certificates exempting payment of contribution to the Kerala Motor Transport Workers' Welfare Fund. According to the petitioner, the drivers are employees of the firm and they are paid by the firm and three of the vehicles out of four are included in the assets of the firm. It is common case that as far as 34 out of 38 vehicles are concerned, Certificates have been issued. The only area of dispute is in relation to the four WPC. 19489/08 T 2 vehicles which stand in the name of the individual Partners. 2. I heard the learned counsel for the petitioner and also the learned standing counsel appearing on behalf of the first respondent Board. I feel that a decision should be taken by the first respondent on the basis of the materials to be made available to the first respondent as regards the question whether the four vehicles in question which stand in the name of individual Partners are liable to be treated as the property of the firm. That is a question on which the statutory authority will bestow its attention and arrive at a decision in accordance with law. If on the basis of the materials produced by the petitioner, the authority comes to the conclusion that though the four vehicles stand in the name of the individual Partners, it can be treated as the property of the firm, then the first respondent will issue the necessary Certificate so as to enable the petitioner to pay tax under the Motor Vehicles Taxation Act without payment of any contribution under the Kerala Motor Transport Workers' Welfare Fund Act. In such circumstances, the Writ Petition is WPC. 19489/08 T 3 disposed of as follows: There will be a direction to the first respondent to consider the question as to whether the four vehicles bearing registration Nos. KLN-4056, KL-13/M-5581, KRC 9232 and KL-13/H-5530 can be treated as the property of the firm. This exercise shall be done by the first respondent after affording an opportunity to the petitioner to produce materials and also affording an opportunity of being heard to the petitioner and to the persons in whose name the concerned vehicles stand. This exercise shall be completed within a period of one month from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // Tue Copy// PS to Judge