IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 24TH JANUARY 2008 / 4TH MAGHA 1929 W.P.(C).No. 2885 of 2008(R) -------------------------------- PETITIONER: -------------- THE MANAGING DIRECTOR, TENCOS PVT LTD., PERIYE, P.O.PERIYE, KASARAGOD DISTRICT. BY ADV. SRI.ANIL SIVARAMAN RESPONDENTS: ----------------- 1. THE REGIONAL TRANSPORT OFFICER, KASARAGOD. 2. THE JOINT RTO, KANHANGAD. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 2885 OF 2008 R = = = = = = = = = = = = = = = = Dated this the 24th January, 2008 J U D G M E N T Petitioner contends that it is an establishment to which the provisions of the Employees Provident Fund Act are applicable. It is submitted that despite this, the respondents are refusing to accept tax in respect of the goods vehicle owned by the petitioner for the reason that the petitioner has not paid contribution due under the Motor Transport Workers Welfare Fund Act. If an establishment is covered by the provisions contained in the Employees Provident Fund Act, such establishment is exempted from the provisions of the Welfare Fund Act. In this case, petitioner has produced Ext. P3 to prove that contribution has been paid under the E.P.F. Act and it is contended that the employees are covered by the provisions of the E.P.F. Act. If that be the position, there is no warrant for the respondents to insist that the petitioner should pay contribution and produce certificate as a pre-condition for acceptance of the motor vehicles tax. W.P.(C) No. 2885 OF 2008 -2- 2. In view of the above, I dispose of this writ petition directing that the respondents shall accept tax from the petitioner in respect of the goods vehicles owned and possessed by the petitioner on producing satisfactory proof to the effect that up-to-date contribution under the EPF Act has been paid. ANTONY DOMINIC JUDGE jan/-