V K BALACHANDRAN Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner is the owner of a Maruthi Zen Car. The issue relates to the question as to what is the rate of tax payable by him for the said vehicle. This, in turn, would depend upon the unladen weight of the vehicle. If that is above 750 kgs., he has to pay tax at a rate higher than the rate to which he concedes.

(2.) In the presence of an Assistant Motor Vehicle Inspector (A.M.V.I.), the vehicle of the petitioner was weighed. Ext.P3 is the computerised extract which shows that the weight of the vehicle as recorded on 2.11.2004 is 720 kgs. Ext.P4 statement prepared by the A.M.V.I. was submitted to the 2nd respondent, the Joint Regional Transport Officer. This statement shows that the fuel level of the vehicle at the time of weighing was below 5 litres and that spare wheel, jack, jack lever, wheel spanner and tools were not provided in the vehicle at the time of weighing.

(3.) A counter-affidavit is placed on record by the 2nd respondent. Referring to Ext.P4, it is stated in paragraph 5 of the counter-affidavit that the unladen weight has to be calculated by including also the weight of those items enumerated in the said paragraph of the counter-affidavit. The weight of each of the said items is also stated therein. The weight of the spare tyre with wheel disc, jack, jack lever and wheel spanner and tool kit adds up to 15.350 kgs., going by the counter-affidavit. If that is added on to the 720 kgs. reflected by Ext.P3, the unladen weight of the vehicle would come to 735.350 kgs. In such event, the unladen weight of the vehicle will be below the bench mark of 750 kgs.