JAYA S. Vs. JOINT REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) The petitioner has approached this Court challenging Ext.P4 order calling upon the petitioner to remit tax on his vehicle (as a non-transport vehicle) on the basis of floor area with reference to Entry 15 of the Schedule of the Kerala Motor Vehicle Taxation Act, 1976.

(2.) The short case of the petitioner as projected by the learned counsel for the petitioner is that the vehicle of the petitioner was a stage carriage plying under a valid permit and the vehicle was registered in the year 2008. It is submitted with reference to the judgment of the Division Bench of this Court in W.A.No.220/2018 that, in respect of stage carriages registered prior to 1/10/2017, the levy of tax can only be on the basis of seating capacity and not on the basis of floor area. It is therefore submitted that the demand made in Ext.P4 is absolutely untenable.

(3.) The learned Senior Government Pleader appearing for the respondent would contend, with reference to Entries 7 and 15 of the Schedule to the Kerala Motor Vehicles Taxation Act that since the petitioner does not fall within Entry 7 which, applies only to motor vehicles plying for hire and used for transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act 1988, the taxation of the petitioner will have to be under Entry 15 which provides only one method of calculation of tax which is on the basis of floor area.