IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MRS. JUSTICE M.C.HARI RANI FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WP(C).No. 20531 of 2005(T) -------------------------- PETITIONER: ------------ V.S.MANIKUTTAN, VADAKKUMYALL ILLOM, NATTASERY, KUMARANALLOOR P.O., KOTTAYAM. BY ADV. SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, MOTOR VEHICLES DEPARTMENT, THIRUVANANTHAPURAM. 2. THE TRANSPORT COMMISSIONER, THIRUVANANTHAPURAM 3. THE TAXATION OFFICER, REGIONAL TRANSPORT OFFICE, KOTTAYAM. BY GOVERNMENT PLEADER, SRI.MATHEW GEORGE VADAKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20531/2005 APPENDIX PETITIONER'S EXTS: EXT.P1: COPY OF PAGES 2 TO 11 OF THE REGISTRATION CERTIFICATE OF THE VEHICLE BEARING NO.KL5 F 1179. EXT.P2: COPY OF THE WEIGHENT SLIP REGARDING VEHICLE NO. KL5 F 1179 DT.7.7.2005. EXT.P3: COPY OF THE REQUEST MADE BY THE PETITIONER TO THE 3RD RESPONDENT DT.8.7.2005. //TRUE COPY// PA TO JUDGE. K. BALAKRISHNAN NAIR, J. ---------------------------------------- W.P.(C) No.20531 OF 2005 ---------------------------------------- Dated this the 5th day of September, 2008 J U D G M E N T ~~~~~~~~~~~ The petitioner is the owner of a Maruti Zen car. As per Ext.P1 registration certificate, the unladen weight of that vehicle is 730 kgs and he was paying the motor vehicles tax accordingly. But when he went for payment of tax due from 1.7.2005 he was told by the clerk at the counter, the unladen weight of his vehicle exceeds 750 kgs and therefore he has to pay the tax at the revised rate of 3120/- instead of 2320/-. He was also directed to pay the arrears of tax. These were oral directions. The aggrieved petitioner preferred Ext.P3 representation against that demand and thereafter this writ petition was filed. 2. This Court issued an interim order to accept the tax from the petitioner at the rate of Rs.2,800/-. The petitioner submits, if the weight of the fuel is excluded, the unladen weight of his vehicle will be below the 750 kgs. The weight of the fuel cannot be taken as part of the unladen weight in view of the decision of this Court in V.K.Balachandran v. State of Kerala [2005(2)KLJ 7]. W.P.(C) No.20531/2005 2 3. The respondents have not filed any counter affidavit. I heard the learned Government Pleader for the official respondents. According to him, if the weight of the fuel is also included, the unladen weight of the vehicle exceeds 750 kgs and therefore, the petitioner is liable to pay the tax as demanded. If the tax of the petitioner's vehicle is to be enhanced and it is to be collected with reprospective effect, the taxation officer should pass a proceeding to that effect with notice to the petitioner. The person sitting at the counter cannot orally demand enhanced tax. Accordingly, the petitioner need pay the tax only at the rate payable for a vehicle, the unladen weight of which is below 750 kgs. But the taxation officer will be free to revise the tax, if so advised, after issuing notice to the petitioner and hearing him. If such a hearing is held, the petitioner will be free to urge his contentions relying on the afore mentioned decision of this court in V.K.Balachandran v. State of Kerala [2005(2)KLJ 7]. (K.BALAKRISHNAN NAIR, JUDGE) ps