JAISON THOMAS Vs. TAHSILDAR THODUPUZHA

JUDGEMENT

(1.) THE petitioner is before this Court, challenging determination of the due amount under the Kerala Motor Transport Workers' Welfare Fund Act, 1985 and the steps pursued by the revenue authorities to have the said amount realized by issuing Ext. P3 demand notice.

(2.) THE case of the petitioner is that, the petitioner was never the owner of the stage carriage bearing No. KL10 8527, during the period in question i.e. 1993-'94 and that the 3rd respondent was the actual owner. It is also stated that the petitioner was employed as a driver in the aforesaid vehicle and that he left the employment, after which he had no connection whatsoever with the vehicle in question. It is without any regard to the actual facts and figures, that the steps were taken by the second respondent under the Act, leading to Ext. P1 final determination order, fixing the liability on the petitioner to an extent of Rs. 8833/-, followed by demand notice issued under Revenue Recovery Act, which made the petitioner to approach this Court.

(3.) IT is seen from the records that the second respondent has filed a statement pointing out the actual facts and figures. IT is also revealed from the said proceedings that the petitioner had deposed before the concerned authority, admitting the nature of liability and also the fact that he was the owner of the operating vehicle and that the stage carriage was being driven by the petitioner. IT was also stated that the other employees engaged in the vehicle were none other than his brothers. IT is well settled, merely for the reason that the employees engaged in the vehicle are near relatives of the owner or the person having control over the vehicles, it does not give any green card for the assessee to escape from the liability. IT is also very much obvious from the final determination order, that the second respondent has not assessed the petitioner, who was the owner and who was the driver himself. The assessment is made only in respect of the other employees, namely Denny Thomas (Checker) and Shyju Joseph (conductor). IT is further discernible from the statement filed by the second respondent that Ext. P1 final determination order was sent to the petitioner by registered post, but the same was returned unserved, with the remarks 'unclaimed'.