IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 27TH MARCH 2008 / 7TH CHAITHRA 1930 OP.No. 10093 of 2002(B) --------------------------------- PETITIONER: ------------------ SHIHAB-UL-ULOOM FOUNDATION,A REGISTERED TRUST,P.O.MANGALPADY-671 324,KASARAGOD DISTRICT, REPRESENTED BY ITS CHAIRMAN,SHEIKH ABDULLAH. BY ADV. SRI.D.KRISHNA PRASAD SRI.D.NARENDRANATH SRI.JOJI VARGHESE SRI.M.HARISHARMA SRI.T.P.ELDHOSE RESPONDENTS: ----------------------- 1. STATE OF KERALA,REPRESENTED BY THE SECRETARY,TRANSPORT (B) DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM 2. THE DISTRICT COLLECTOR,KASARAGOD 3. THE REGIONAL TRANSPORT OFFICER, KASARAGOD. BY GOVERNMENT PLEADER SMT.SMITHA BABU THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 27/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.10093/2002 ORDER ON CMP. NO.17913/2002 IN OP. NO.10093/2002 DISMISSED 27.03.2008 SD/- T.R.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE TRUST DEED DT. 19.1.1994 OF THE PETITIONER . EXT.P2:- COPY OF THE CERTIFICATE OF REGISTRATION OF VEHICLE BEARING NO.KL- 14/9804. EXT.P3:- COPY OF THE NOTIFICATION NO.S.R.O. NO.282/96 (NOTIFICATION NO.39142/N2/95/PW&T DT. 19.3.96) OF THE IST RESPONDENT EXT.P4:- COPY OF THE NOTICE NO.C5-KL-14/9804/97 DT. 15.2.97 OF THE 3RD RESPONDENT. EXT.P5:- COPY OF THE PROCEEDINGS NO.C5-KL-14/9804/97/K DT. 23.5.97 OF THE 3RD RESPONDENT. EXT.P6:- COPY OF THE REPRESENTATION DT. 17.7.97 SUBMTITED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXT.P7:- COPY OF THE JUDGMENT DT. 25.5.2000 IN OP. NO.17624/1997 OF THIS HONOURABLE COURT. EXT.P8:- COPY OF THE ORDER DT. 31.8.2000 IN RP. NO.286/2000 IN OP. NO.17624/1997 OF THIS HONOURABLE COURT. EXT.P9:- COPY OF THE JUDGMENT DT. 9.4.2001 IN OP. NO.12407/01 OF THIS HONOURABLE COURT. EXT.P10:- COPY OF THE LETTER DT. 3.10.1997 NO.C1/11840/TC/97 OF THE TRANSPORT COMMISSIONER ADDRESSED TO THE PETITIONER. EXT.P11:- COPY OF THE PETITION DT. 31.7.2001 SUBMITTED BY THE CHAIRMAN OF THE PETITIONER'S TRUST TO THE 2ND RESPONDENT. EXT.P12:- COPY OF THE ORDER DT. 8.11.2001 NO.D4-30080/01/K.DIST. OF THE 2ND RESPONDENT. EXT.P13:- COPY OF THE ORDER DT. 14.8.2002 NO.6029/B3/01/TRANS. OF THE IST RESPONDENT. /TRUE COPY/ P.S.TO JUDGE tss T.R.RAMACHANDRAN NAIR, J. ======================= O.P.No.10093 of 2002-B. ======================= Dated this the 27th day of March, 2008. J U D G M E N T The petitioner is running an unrecognised educational institution. The petitioner had been requesting the concerned authorities to grant tax concession for its vehicles, used for carrying students. Earlier by Ext.P9 judgment this Court directed the Government to consider the matter and to pass orders after hearing the petitioner. The petitioner moved an application before the District Collector to issue a certificate in terms of the provisions of Ext.P3 notification. The petitioner wanted such a certificate since the petitioner is a genuine charitable institution. That stand rejected by Ext.P12 which is challenged in this writ petition. Consequently Ext.P13 has been passed by the Government rejecting the request for grant of tax concession. 2. The view taken in Ext.P12 is that the trust is not doing O.P.No.10093 of 2002-B. -: 2 :- any charitable work mentioned in SRO.No.282/96. Since the petitioner could not produce any such certificate the authorities passed orders rejecting the application for grant of concession. 3. The learned counsel for the petitioner submitted that if the petitioner was given an opportunity by the District Collector it would have been able to produce evidence in the matter to show that the petitioner is a charitable institution. It is also stated that Ext.P12 was issued without issuing any notice to the petitioner or affording any opportunity to adduce evidence. 4. In the counter affidavit in para.3 it is stated that a detailed enquiry was conducted through the Motor Vehicle Inspector and the bye-law of the petitioner also scrutinised. But it is not evident whether before passing Ext.P12 an opportunity was given to the petitioner. Hence the procedure adopted is not correct. Therefore Ext.P12 is set aside. The District Collector will reconsider the matter after notice to the petitioner and after affording an opportunity to produce evidence in relation to the charitable work undertaken by the petitioner. The Government O.P.No.10093 of 2002-B. -: 3 :- also rejected the application mainly taking the view that the trust has not entered any charitable work. Since that aspect has not been properly considered by the District Collector for issuing the necessary certificate, Ext.P13 stands set aside. Based on the fresh order that has to be passed by the District Collector, the Government shall reconsider the matter. The same shall be done as expeditiously as possible at any rate within five months from the date of receipt of a copy of this judgment. Till orders are passed as directed above, further recovery steps in respect of educational institution vehicles of the petitioner will be kept in abeyance. The Original Petition is disposed of as above. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-