KAMIL MOHAMMED Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Special Government Pleader appearing for respondents.

(2.) Petitioner purchased a new Renault Pulser vehicle. Thereupon, one time tax as provided under Section(3) of the Kerala Motor Vehicles Taxation Act 1976 was levied by the respondents. Although, he paid the tax, the payment was made under protest. It is thereafter, this writ petition was filed praying to declare that one time levy of tax on purchase value of a new vehicle for personal use at the time of its registration is violative of Article 14 of the Constitution of India. He also seeks a direction to the respondents to return the tax collected from him.

(3.) The validity of the Motor Vehicle Taxation Act has already been upheld by the Apex Court in the judgment in Automobile Transport Ltd. etc. v. State of Rajasthan and others, 1962 AIR(SC) 1406. Subsequently, Section 3 of the Kerala Motor Vehicles Taxation Act was amended and levy of one time tax was introduced. The levy of one time tax in the Kerala Motor Vehicles Taxation Act, was challenged before this Court and a Division Bench of this Court in Anas v. State of Kerala,1999 3 KerLT 147 upheld the constitutional validity of the said levy also. Further, the Apex Court has also upheld similar provisions in other enactments in the judgments in State of Maharashtra and others v. Madhukar Balkrishna Badiya and others, 1988 AIR(SC) 2062 and State of Tamil Nadu v. Krishnappan and others, 2005 AIR(SC) 2168. Thus, levy of one time tax on Motor vehicles stands upheld not only by this Court but also by the Apex Court.