CHERIAN KOSHY Vs. KERALA GOVERNMENT

JUDGEMENT

(1.) Plaintiffs are the appellants. The suit was filed for a declaration that the assessment of vehicle tax of KLA 5028, a tractor-trailor, by the second defendant is illegal and without jurisdiction. It is the contention of the appellants that the tractor-trailor was mainly used for agricultural purposes in their own land, that it is exempted under S.20 of the Kerala Motor Vehicles Taxation Act and that the action taken by the respondents to collect the tax is illegal.

(2.) Defendants filed written statements denying the allegation that the vehicle was used only for agricultural purposes. It is also the contention of the defendants that the first plaintiff has not applied for any exemption of tax on the ground that the vehicle is being used only for agricultural purposes and that there is no illegality in the collection of the tax.

(3.) The only point to be considered is as to whether the plaintiffs are entitled to get exemption from payment of tax under S.20 of The Kerala Motor Vehicles Taxation Act, 1963 (Act 24 of 1963). Two conditions are postulated under S.20 of The Act to enable the registered owner or the person having the possession or control of a motor vehicle from payment of the tax. One of the conditions is that he must be an agriculturist and that the motor vehicle has been designed for agricultural operations relating to food crops. The second condition is that the vehicle is used solely for such operations in relation to his own land. If both the conditions are satisfied, the motor vehicle shall be exempted from tax. The conditions under S.20 are cumulative and therefore person claiming exemption under S.20 has to satisfy both the conditions. Plaintiffs cannot claim exemption from payment of tax, only if one of the conditions is satisfied. In this case, the tractor is having a trailer attached to it.' If can well be said to be designed for agricultural purposes-relating to food crops. But it can be exempted from tax only if it is used solely for the agricultural operations in relation to the land of the plaintiffs. The explanation to S.20 of the Act defines "agricultural operations". As per the definition it includes the following: