KONDODY MOTORS PRIVATE LIMITED Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) The long and short grievance as expressed in the present writ petition is that having been engaged in a business of motor transport covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act , 1952, the petitioner is not required to make the contributions under the Kerala Motor Transport Workers Welfare Fund Board constituted under Kerala Motor Transport Workers Welfare Fund Act 1985. The learned counsel for the petitioner submits that the Motor Vehicle Tax in respect of vehicles owned by the petitioner company was being remitted without insisting on receipt of remittance of contributions towards the welfare fund. However, cause of action arose only on the present quarter ie. 14.03.2020 and quarter ending on 31.03.2020. From 04.10.2019 all the services including the payment of the Motor Vehicle Tax extended to the transport operators in the state of Kerala are to be availed online from the website of the 'PARIVAHAN SEWA'. The petitioner attempted to remit the tax online, but was not successful as it was being flashed as welfare fund not paid. He submitted that this controversy has already been addressed by this Court in the judgment dated 18.12.2019 in W.P.(C).No.32285/2019 Ext.P5, whereby liberty was given to deposit the tax by manual process.

(2.) The learned Government Pleader appearing on behalf of respondents 1 to 3, does not dispute the ratio decidendi culled out in the judgment (supra) as well as the factum of exemption, but submits that since the website/portal does not have the facility, the petitioner's option of depositing the tax was not accepted.

(3.) Having heard learned counsel for the parties and perused the paper book, I am of the view that no further law is required to be laid down in view of the precedent culled out in the judgment cited (supra), which reads as under: