MAYILVAHANAM MOTORS SHORNUR, REPRESENTED BY THE MANAGING PARTNER C.G. ABRAHAM (JR) Vs. THE REGIONAL TRANSPORT OFFICER (TAXATION), PALAKKAD, PIN-678001,

JUDGEMENT

(1.) PETITIONER is a Motor Transport undertaking. They are also an establishment governed by the provisions of the Employees Provident Fund and Miscellaneous Provisions Act. The grievance of the petitioner is that a clearance certificate from 4th respondent is demanded by respondents 1 and 2 for accepting tax due from them under the Motor Vehicle Taxation Act. The contention of the petitioner is that being an establishment covered under the EPF Act, they are exempted from welfare fund administered by 4th respondent and therefore, they cannot be required to produce the clearance certificate.

(2.) I heard the learned counsel for the petitioner, learned Government Pleader appearing for respondents 1 and 2 and learned standing counsel appearing for respondents 3 and 4.