IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH JUNE 2011 / 8TH ASHADHA 1933 WP(C).No. 17470 of 2011(G) --------------------------------------- PETITIONER(S): -------------------- P.G.SANKARANKUTTY, PALLATHERY HOUSE, MATTATHURKUNNU P.O., MUKUNDAPURAM TALUK, THRISSUR. BY ADV. SRI.K.V.GOPINATHAN NAIR SMT.G.CHITRA RESPONDENT(S): ------------------------ THE REGIONAL TRANSPORT OFFICER, THRISSUR, PIN-680 001. BY GOVT. PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.17470/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE REGISTRATION PARTICULARS IN RESPECT OF STAGE CHARRIAGE KL-07/AH 1969. P2:- COPY OF THE REGULAR PERMIT ISSUED TO THE PETITIONER ON 17.9.05 ON THE ROUTE VELLIKULANGARA IRINJALAKUDA. P3:- COPY OF THE DEMAND NOTICE NO.C4-KL 7 AH 1969/TAX/1 OR OF THE RESPONDENT DT. 23.5.2011. P4:- COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DT.D 4.6.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 17470 of 2011 --------------------------------- Dated this the 29th day of June, 2011 JUDGMENT Challenge in this writ petition is against demand made under Ext.P3 for payment of motor vehicle tax with respect to vehicle owned by the petitioner bearing registration No.KL-07/AH 1969, at the rate based on the enhanced seating capacity, for the periods from 1.4.2008 to the quarter ending on 30.9.2010. 2. Contention of the petitioner is that he is liable for payment of tax only at the rate as endorsed in the registration certificate and the respondents are not entitled to claim enhanced rate with retrospective effect. The legal question involved now stands covered by a Division Bench decision of this court reported in Shiju vs. Regional Transport Officer (2010(4) KLT 848). 3. From the facts it is evident that the request for production of registration certificate for making endorsement of the enhanced seating capacity was issued to the petitioner only on 30.9.2010. Hence it is clear that the tax at the enhanced rate can be claimed only with effect from that date, in view of the WP(C) .17470/2011 2 settled legal position on the decision cited above. 4. Under the above circumstances, the writ petition is allowed. Ext.P3 demand for payment of tax at the enhanced rate with retrospective rate from 1.4.2008 to 30.9.2010 is hereby quashed. 5. However, it is made clear that the respondent will be at liberty to realise the enhanced rate with prospective effect from 1.10.2010 onwards. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .17470/2011 3