IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WP(C).No. 21059 of 2008(F) -------------------------- PETITIONER: ------------- MANAGER, M.G.M.HIGH SCHOOL, PAMPADY, KOTTAYAM. BY ADV. SRI.SANTHOSH THOMAS KANDAMCHIRA RESPONDENTS: ---------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, MOTOR VEHICLES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. REGIONAL TRANSPORT OFFICER (TAXATION OFFICER), COLLECTORATE, KOTTAYAM. 3. DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KOTTAYAM. R1 & R2 BY GOVERNMENT PLEADER, SRI. BEJOY CHANDRAN R3 BY ADV. SRI.P. RAMAKRISHNAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21059 OF 2008 F ```````````````````````````````````````````````````` Dated this the 14th day of July, 2008 J U D G M E N T The issue raised in the writ petition 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 petitioner, learned counsel for 3rd respondent and learned Government Pleader. 3. Learned counsel for 3rd 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 2nd respondent to accept motor vehicle tax for the period from WPC.21059/08 : 2 : 1.6.2008 and also for future periods in respect of vehicles bearing registration Nos.KL-5C-7650, KL.10J.702 and KL.10K.765 without insisting on certificate under section 8A of the Kerala Motor Transport Workers Welfare Fund Act. (K.M.JOSEPH, JUDGE) aks