S KODER Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner is the registered owner of a goods vehicle KLE. 1357. He purchased another goods vehicle KLE. 2040, and he applied for the transfer of its registration in his name. THE application was not granted by the second respondent, the Regional Transport Officer, Ernakulam, on the ground that the transfer cannot be effected without paying a sum of Rs. 1,125/-said to be the tax payable in respect of the vehicle for the period from 1-7-1967 to 31-12-1969 under the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963, hereinafter referred to as the TPG. Act. Ext. P1 dated 19 91970 is a copy of the endorsement which the second respondent made on the Registration certificate of this vehicle, when the petitioner produced the certificate before the second respondent along with his application for transfer of registration. THE petitioner contends that the above vehicles are "light motor vehicles" as defined in the Motor Vehicles Act, 1939, which does not ply for hire or reward and the tax under the TPG. Act is not attracted in respect of such vehicles. He has filed this Original Petition to restrain the respondents, the first respondent being the State of Kerala, from levying the said tax in respect of his vehicles.

(2.) THE petitioner's vehicles are goods vehicles as denned in the TPG. Act. THE laden weight of these vehicles are below 4000 Kgs. , and they are, therefore, light motor vehicles as defined in S. 2 (13) of the Motor vehicles Act, 1939. S. 42 (1) of the Motor Vehicles Act provides that no owner of a transport vehicle shall use or permit the use of the vehicle in any public place except in accordance with the conditions of a permit granted by the regional, or State Transport Authority. Sub-section (3) of S. 42 exempts certain transport vehicles from the said obligation. One of those vehicles is light motor vehicle, which does not ply for hire or reward. THE petitioner's vehicles do not, therefore, require permits.

(3.) THE learned Government Pleader contended that S. 3 (1)of the T. P. G Act has imposed the tax of all luggages and goods transported by a goods vehicle, and that, as the petitioner's vehicles are admittedly goods vehicle as defined in the T. P. G Act, the petitioner is liable to pay the tax at the rates specified thereunder. It is true that Sub-section (1) has imposed the tax on all luggages and goods carried by a goods vehicle; but that sub-section does not make the registered owner of the vehicle liable to collect and/or pay it to the State. THE right to collect the tax and the liability to pay the same to the State are provided by Sub-sections (2) and (3); and the person entitled to collect the same and liable to pay it to the State is the "operator" So long as the petitioner is not an operator, he has no liability under the said provisions. S. 4, 5, 6, 7, 8, 9, 10, etc. , in the T. P. G. Act provide for the composition, assessment and collection of the tax; and the provisions contained therein clearly indicate that the liability to pay tax is only on the operator.