MINI DILEEP Vs. REGIONAL TRANSPORT OFFICER, KOTTAYAM

JUDGEMENT

(1.) Is an operator of a stage carriage who has defaulted service liable to pay tax at the rate applicable to a transport vehicle under the Kerala Motor Vehicles Taxation Act, 1976 ('the Act' for short) when substitute temporary permits had been granted to others to operate service in his vacancy The Regional Transport Officer demanded a sum of Rs. 1,99,460/- (Rupees One lakh ninety nine thousand four hundred and sixty only) as tax under the Act from the petitioner for his stage carriage. The demand was in respect of the stage carriage bearing registration No. KL 068357 operating service on the route Nere Kadavu - Velloor for the period from 1.10.2009 to 30.6.2011. The petitioner contended that the vehicle was damaged in a fire that broke out in rioting on the eve of election on 15.4.2009 and had ceased to be operational for quite some time. The petitioner pointed out that substitute temporary permits had been granted to others to operate service on the route in the vacancy caused due to his default. It was also the case of the petitioner that the route permit granted to him expired on 9.8.2010 and that he cannot be mulcted with the liability to pay tax at the rate applicable to a transport vehicle thereafter. It was however a conceded fact that the vehicle could not have been plied as a transport vehicle beyond the month of December, 2010 when the same completed fifteen years of service and was incapable of being so used.

(2.) The demand as aforesaid was affirmed in appeal under S. 23 of the Act by the Deputy Transport Commissioner and in further revision under S. 24 of the Act by the Transport Commissioner. The same marked exhibits P2, P3 and P5 in the Writ Petition are seriously assailed on the ground that the petitioner is at best liable to pay tax at the rate applicable to a non-transport vehicle. The demand was sustained by the authorities mainly for the reason that the petitioner had not given previous intimation about the non-use of the vehicle in Form G. Such previous intimation was warranted under S. 5 of the Act read with R. 10 of the Kerala Motor Vehicles Taxation Rules, 1975 ('the Rules' for short). The authorities had placed reliance on S. 3 of the Act to justify the demand of tax at the rate applicable to a transport vehicle on the ground that the motor vehicle was used or kept for use in the State.

(3.) I heard Mr. O.D. Sivadas, Advocate on behalf of the petitioner and Mr. Shaij Raj T.K., Government Pleader on behalf of the respondents.