MANI Vs. R T O THIRUVANANTHAPURAM

JUDGEMENT

(1.) IT is alleged that on 22-1-1987 the officers of the Motor vehicle's Department seized the petitioner's vehicle KBT 2792 for tax arrears and the same was entrusted with the third respondent, Sub Inspector of Police, vattappara Police Station, for safe custody, which is evidenced by Ext. P1. He was in great financial difficulties and therefore could not pay the tax arrears or lake steps to get the vehicle released. On 16-12-1991 he moved an application before the first respondent to grant him exemption from payment of tax. But his application was rejected by order dated 17-12-1991, copy of which is Ext. P2. In doing so, the first respondent relied upon the notification, a copy of which is Ext. P3. Aggrieved by Ext. P2, the petitioner submitted a representation, copy of which is Ext. P4, to the Minister for Transport and it has not been disposed of so far. According to the petitioner, Exts. P2 and P3, "insofar as it excludes motor vehicles held in public custody for non-payment of tax from the exemption provision, are unreasonable and un just and arc ultra vires the provisions of the Constitution as well as the provisions of the Kerala Motor Vehicles Taxation Act and the Rules framed thereunder". Several grounds have been urged in support of the contention. Petitioner has prayed for a writ of mandamus to respondents 1,2 and 4 to grant him exemption from payment of vehicle tax for the period during which it was in government custody and also for a declaration that respondents 1,2 and 4 are not empowered to collect any tax from him in respect of his vehicle and for a further order to release the vehicle on a bond pending disposal of the Original petition.

(2.) HEARD counsel for the petitioner and the respondents.

(3.) AS held in Federation of Hotel & Restaurant association of India v. Union of India, (1989) 74 SCC 102 (SC): "the State, in the exercise of its Governmental power, has, of necessity, to make laws operating differently in relation to different groups or class of persons to attain certain ends and must therefore, possess the power to distinguish and classify persons or things. It is also recognised that no precise or set formulae or doctrinaire tests or precise scientific principles of exclusion or inclusion are to be applied. The test could only be one of palpable arbitrariness applied in the context of the felt needs of the times and social exigencies informed by experience. "