IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH MARCH 2011 / 24TH PHALGUNA 1932 WP(C).No. 7363 of 2011(U) ---------------------------------------- PETITIONER(S): ------------------------- DEVAMATHA CENTER, MANJAPPALLY, KAPPAD P.O., KANJIRAPPALLY, KOTTAYAM DISTRICT, REP. BY ITS MANAGING TRUSTEE SRI.BENNY THOMAS. BY ADVS. SRI.J.JULIAN XAVIER, SRI.FIROZ K.ROBIN. RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, LABOUR DEPARTMENT, THIRUVANANTHAPURAM. 2. THE CHIEF EXECUTIVE OFFICER, MOTOR TRANSPORT WORKERS WELFARE FUND, KOLLAM-691 001. 3. DISTRICT EXECUTIVE OFFICER, MOTOR TRANSPORT WORKERS WELFARE FUND, KOTTAYAM-686 001. 4. JOINT REGIONAL TRANSPORT OFFICER, OFFICE OF THE JOINT R.T.O., KANJIRAPPALLY, KOTTAYAM-686 507. R1 & R4 BY GOVERNMENT PLEADER SRI. BIJOY CHANDRAN R2 & R3 BY ADV. SRI.K.S.MANU, SC, KMTWWFB THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.7363 of 2011 ------------------------------------------- Dated this the 15th day of March, 2011 J U D G M E N T ---------------------- Petitioner is a Charitable Trust which is registered with the 'Board of Control for Orphanage and other Charitable Homes' under the State Government. The petitioner Trust was constituted with objectives of charitable and philanthropic activities, more particularly described in Ext.P2 Trust Deed. The petitioner Trust owns a vehicle which is a Tempo Traveler registered with No.KL-03/K-1441. Issue involved in this writ petition pertains to non-acceptance of Motor Vehicle Tax due with respect to the said vehicle by the 4th respondent, insisting upon production of proof regarding payment of contributions to the Kerala Motor Transport Workers Welfare Fund. 2. Contention of the petitioner is that, considering the activities for which the vehicle is being used by the Trust, it will not fall within the definition of 'Motor Transport Undertaking' as defined under the Kerala Motor Transport Workers Welfare Fund Act and the petitioner is not an 'employer' coming within the purview of the said Act. It is also contended that the persons who are plying the vehicle, are not employees engaged by the petitioner; but they are only rendering voluntary service. W.P.(C).7363/11 -2- Hence insistence for payment of contributions to the Welfare Fund could not be sustained legally, is the contention. The non- acceptance of Motor Vehicle Tax on the above premise is unsustainable and therefore the petitioner seeks appropriate directions. 3. It is pointed out that the dictum laid by this court in Rajesh Vs. Joint R.T.O. (2009 (2) KLT 615) is squarely applicable on the facts of the case at hand and since the workers are not paid employees the respondents 2 and 3 could not insist for payment of contributions to the Welfare Fund. 4. I am of the opinion that for the purpose of disposing this writ petition it is not necessary for this court to resolve the question regarding liability for payment of contribution to the Welfare Fund. Since no steps has been initiated by respondents 2 and 3 for realising any contributions, the petitioner can approach the 3rd respondent seeking exemption through a representation filed in that regard. It will be open for the 2nd respondent to take a decision on that question, after affording opportunity of personal hearing to the petitioner. Interest of justice will be served if the 4th respondent is directed to accept the Motor Vehicle Tax on a provisional basis without insisting for such payment of contribution, in the meanwhile. 5. Therefore, the writ petition is disposed of directing W.P.(C).7363/11 -3- the petitioner to approach respondents 2 and 3 seeking exemption from payment of contribution to the Motor Transport Workers Welfare Fund. If any such representation is filed within two weeks from the date of receipt of a copy of this judgment, the competent authority among respondents 2 and 3 shall consider the claim for exemption and take a decision thereof, after affording an opportunity of hearing to the petitioner, at the earliest possible, at any rate within two months from the date of receipt of such representation. 6. The 4th respondent is directed to receive Motor Vehicle Tax due with respect to the vehicle bearing No.KL-03/K- 1441 without insisting on production of proof regarding payment of Welfare Fund, on a provisional basis, subject to final outcome of the decision which will be taken by respondents 2 and 3. C.K.ABDUL REHIM, JUDGE. okb