A VENKATAKRISHNAN Vs. STATE TRANSPORT AUTHORITY

JUDGEMENT

(1.) These appeals are filed against a common judgment in O.P. Nos.17489 of 1999 and 5070 of 2000. W.A. No.623 of 2000 arises out of O.P. No.17489 of 1999 and W.A. No.625 of 2000 arises out of O.P. No.5070 of 2000. Both the Original Petitions were filed by the same person, A.Venkatakrishnan, and the appeals also are filed by him.

(2.) The appellant was the registered owner of a stage carriage vehicle bearing registration No.PY.01 / H.7227 operating an inter State service between Mahe and Guruvayoor (via) Kozhikode and Kuttippuram. The said inter State permit granted in respect of the said vehicle is valid upto 5.1.2004. The said vehicle was registered in Pondicherry. The appellant submitted an application for replacement of the vehicle with a new vehicle bearing registration No.PY.03/2655 registered in Mahe. The State Transport Authority, Pondicherry allowed replacement as per Exts.P3 and P4 dated 29.6.1999. Thereafter as per Ext. P5 order dated 30.6.1999 the Secretary, State Transport Authority, Thiruvananthapuram accorded sanction for the countersignature of replacement of vehicle PY.01 / H.7227 by vehicle PY.03/2655 on single point tax basis to operate service on the inter State route Mahe - Guruvayoor (via) Kozhikode and Kuttipuram for the portion lying in Kerala State. The replacement was countersigned by the Secretary, STA, Thiruvananthapuram and the records were forwarded to the Regional Transport Officer, Kozhikode for necessary action. Ext. P6 dated 30.6.1999 is the copy of the endorsement of countersignature of replacement of the vehicle. However, as per Ext. P7 letter dated 5.7.1999 the RTO, Kozhikode sought some clarification from the Secretary, STA, Thiruvananthapuram. In Ext. P7 letter the RTO, Kozhikode pointed out that in the order dated 30.6.1999 the Secretary, STA, Thiruvananthapuram had stated that the stage carriage PY.01 / H.7227 was covered by regular permit valid upto 5.1.2004 to ply on the inter State route Mahe - Guruvayoor on single point tax basis and that on verification of the Registration Certificate of the vehicle it was found that the said vehicle was not enjoying free tax concession in the State of Kerala and that the tax was seen paid up to 30.6.1999 in respect of the said vehicle. In other words, the RTO, Kozhikode pointed out that the outgoing vehicle was not operating on single point tax basis. At that stage the appellant filed O.P. No.17489 of 1999 praying for a direction to the RTO, Kozhikode to implement Ext. P5 order dated 30.6.1999 of the Secretary, STA, Thiruvananthapuram. He also prayed for a declaration that his vehicle bearing registration No.PY.03/2655 is entitled to get tax exemption as provided in Government notification SRO 878/75.

(3.) Pursuant to the clarification sought by RTO, Kozhikode as per his letter dated 5.7.1999, the Secretary, STA, Thiruvananthapuram as per his letter No.E1/1 / STA / 99 dated 12.7.1999 clarified that in his proceedings dated 30.6.1999 it was erroneously mentioned that the outgoing vehicle (PY.01 / H.7227) was operating on single point tax basis and that actually the tax was paid in the State of Kerala in respect of the said vehicle. It was further clarified that such an erroneous statement was made due to a clerical mistake and that tax must be levied in respect of stage carriage bearing registration PY.03/2655. It was also stated that stage carriage PY.03/2655 is not eligible to enjoy the free tax endorsement in Kerala State.