IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 8TH JULY 2008 / 17TH ASHADHA 1930 WP(C).No. 20505 of 2008(N) -------------------------- PETITIONER: ----------------- ST. THOMAS ENGLISH MEDIUM SCHOOL, NORTH KUTHIYATHODE, REP. BY ITS MANAGER, FR. JOSEPH KODIYAN. BY ADV. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENTS: --------------------- 1. SUB REGIONAL TRANSPORT OFFICER, NORTH PARAVOOR. 2. DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, COCHIN-25. R2 BY SC SRI. P. RAMAKRISHNAN. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.20505 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of July, 2008 JUDGMENT The issue raised is whether the petitioner is liable to make contribution under the Motor Transport Workers Welfare Fund Act so that tax can be received under the Taxation Act. 2. I heard learned counsel for the petitioner, learned counsel for the second respondent and the learned Government Pleader. 3. Learned counsel for the second respondent submits that Writ Appeal No.752 of 2008 filed by them against the judgment of a learned Single Judge has been dismissed. In the light of this submission, the writ petition is allowed by declaring that the petitioner's educational institution is not a Motor Vehicle undertaking and hence not liable to make contribution under the Kerala Motor Transport Workers Welfare Fund Act. There will be a direction to the first respondent to accept and receive the tax payable in respect of the petitioner's school bus without insisting for payment of contribution to the Kerala Motor Transport Workers Welfare Fund. (K.M. JOSEPH, JUDGE) sb