IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 RP.No. 821 of 2011() -------------------- AGAINST THE JUDGEMENT IN WA.113/2011 Dated 02/02/2011 .................... REVIEW PETITIONER/3RD RESPONDENT ------------------------------------ SURESH,AGED 36 YEARS,SURESH NIVAS, NORTH ARIYAD.P.O,ALAPPUZHA. BY ADV. SRI.P.GOPALAKRISHNA MENON SRI.M.JITHESH MENON RESPONDENTS/APPELLANT,IST AND 2ND RESPONDENTS IN THE W.A. ------------------------------------------------------------ 1. SREERAM TRANSPORT FINANCE LIMITED, 40/786,CHITTOOR ROAD,ERNAKULAM,REPRESENTED BY ITS DIVISIONAL MANAGER. 2. THE REGIONAL TRANSPORT OFFICER, ALAPPUZHA,PIN-688001. 3. THE DEPUTY TAHSILDAR,(REVENUE RECOVERY), ALAPPUZHA,PIN-688001. 4. THE DEPUTY TAHSILDAR,(REVENUE RECOVERY), KANAYANNUR TALUK,ERNAKULAM,KOCHI-11. ADV. SRI.PHILIP T.VARGHESE FOR R1 SRI.THOMAS T.VARGHESE FOR R1 G.P. SMT.C.K.SHERIN FOR R2 TO R4 THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 25/11/2011, ALONG WITH RP NO.830 OF 2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: APPENDIX (RP 821/2011) ANNEXURE A: TRUE COPY OF TEMPORARY PERMIT ISSUED TO STAGE CARRIAGE KL- 3/H.4017 DT.18.1.2005. ANNEXURE B: TRUE COPY OF TEMPORARY PERMIT VALID FROM 21.6.2006 TO 3.7.2006 DT.19.6.2006. ANNEXURE C: TRUE COPY OF REQUEST SUBMITTED BY PETITIONER DT.24.8.2011. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR, & B.P.RAY, JJ. .................................................................... R.P. No.821 of 2011 in W.A. No.113 of 2011 & R.P. No.830 of 2011 in W.A. No.114 of 2011 .................................................................... Dated this the 25th day of November, 2011. ORDER Ramachandran Nair, J. Limited question raised in the Review Petitions is only with regard to the rate of tax payable for the stage carriage bearing No.KL- 13/A.5319. Under the judgment in the Writ Appeals the review petitioner who is the registered owner was held liable for clearing the arrears of tax. He has now filed these Review Petitions stating that althrough from 18.5.2005 onwards in the place of the regular permit the vehicle had, a substitute vehicle was operated in the same route at the same time with temporary permit. If the vehicle was not operated and substitute vehicle only was operating, then tax payable is only at the non-transport rate and not at the rate applicable to stage carriages. We accordingly allow the Review Petitions by directing the respondents to limit recovery from the review petitioner at the rate applicable to non-transport vehicle for the period during which the 2 substitute permit was issued to other vehicles for operation in the same route in which the above vehicle had permit. Revenue recovery will be limited to the tax due as above for the period stated above. C.N.RAMACHANDRAN NAIR Judge B.P.RAY Judge pms