SECRETARY, V Vs. SHIBUMON P.V.

JUDGEMENT

(1.) These appeals have been filed by the officers of the State challenging judgment of the learned Single Judge disposing of the writ petitions filed by party respondents by issuing the following directions:-

(2.) A batch of appeals came up for hearing and in matters where service has been complete, we heard the learned counsel appearing on either side. We have also requested the learned counsel appearing in other cases in which the appeals were being filed, and in cases where service of notice are not complete, to address their arguments as well.

(3.) The factual aspects involved in these matters are short. The writ petitioners are persons who had purchased their vehicles from the Union territory of Puducherry. Alleging that those vehicles are plying in the State of Kerala, steps were taken by the respective Regional Transport Authorities in the State to cancel their registration. Notices in that regard had been issued by the Regional Transport Authorities to the writ petitioners and to conduct an enquiry in that regard which came to be challenged in separate writ petitions. According to the Regional Transport Authorities, the petitioners had produced false and fabricated documents to register the vehicles at Puducherry and the vehicles were not normally kept at Puducherry whereas the vehicles are normally kept in the State of Kerala. It is the contention of the State that the intention of the petitioners is only to evade payment of motor vehicles tax at the time of registration as provided under Motor Vehicles Taxation Act , 1976 (hereinafter referred as 'the Taxation Act '). In the process, petitioners also challenged Section 3(6) of the Taxation Act.