VARKEY C. S. Vs. DISTRICT COLLECTOR, KOTTAYAM

JUDGEMENT

(1.) The petitioner was the owner of a stage carriage bus bearing Registration No. KEK 6397. In respect of the contributions due under the Kerala Motor Transport Workers Welfare Fund, a final determination order dtd. 4/8/1995 for the period 1992-93 for Rs.8,342.00 was served on the petitioner. Later, the District Executive Officer (DEO) of the Kerala Motor Transport Workers Welfare Fund Board (hereinafter referred to as 'Board' for brevity) issued a requisition dtd. 9/11/1995 in Form 24 under Sec. 69 (2) of the Kerala Revenue Recovery Act, 1968 (hereinafter referred to as the 'RR Act') to the District Collector for recovery of the said dues. Pursuant thereto, the District Collector issued a demand notice dtd. 8/3/1996 under Sec. 7 of the RR Act.

(2.) For the periods 1993-94 and 1994-95, the Board issued Ext. P1 final determination order dtd. 31/1/1996 for an amount of Rs.19,020.00 which was followed by a requisition letter of the DEO of the Board dtd. 29/3/1996 and demand notice of the District Collector dtd. 12/7/1996 under Sec. 7 of the RR Act.

(3.) The petitioner challenged the final determination orders referred above and the Government, by Ext.P2 order dtd. 1/4/1998, set aside the final determination orders with observation that the case requires fresh determination and directed the 4th respondent, the DEO to re-assess the welfare fund contribution.