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. 23693 of 1998(U) ----------------------- PETITIONER: ------------ PJ.THOMAS KRISHNA BHAVAN OPP.GANGOTHRI HALL RAJAJI ROAD, KOCHI BY ADV. SRI.P.C.JOSEPH SMT.BEENA THOMAS SMT.T.JUSTY MATHEW RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY TO GOVT OF KERALA GOVT SECRETARIAT, THIRUVNANANTHAPURAM 2. THE REGIONAL TRANSPORT AUTHORITY CIVIL STATION, KAKKANAD 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 23693/98 CMP NO.41772 OF 1998 IN OP NO.23693 OF 1998 DISMISSED SD/-K.BALAKRISHNAN NAIR,JUDGE 09.06.2008 SD/-M.C.HARI RANI, JUDGE APPENDIX PETITIONER'S EXHIBITS : EXT.P1 TRUE COPY OF INVOICE NO.097 DT.24.11.98 EXT.P2 TRUE COPY OF RELEVANT EXTRACTS OF THE NOTIFICATION BEARING NO.269/ LEGN-1/98/LEG. DATED 28.03.1998 TRUE COPY PA TO JUDGE K.BALAKRISHNAN NAIR & M.C.HARI RANI, JJ. -------------------------------------------------------------------------------- Original Petition No.23693 of 1998-U -------------------------------------------------------------------------------- Judgment Balakrishnan Nair, J. The petitioner has 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 him by the decision of this court in Anas v. State of Kerala (1999(3) KLT 147). While admitting the Original Petition on 01.12.1998, this court passed the following interim order : “Notice and interim direction on the following conditions : 1. The petitioner shall pay two years tax with additional tax if any, on the vehicle. 2. He shall not sell, transfer or alienate the vehicle during the pendency of the case. 3. The petitioner shall also file an undertaking before the registering authority that he shall pay the tax with 18% interest within two weeks OP 23693/98 2 from the date of the judgment if the OP is decided against the petitioner.” In view of the interim order quoted above, the State is entitled to get interest for the period the petitioner has 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 23693/98 3