PAHALISHA KALLIYATH Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner challenges Ext.P4 notification dated 18/03/2016 by which the Government amended notification GO (MS) No.16/1998/ Tran. dated 31/3/1988, published as SRO No. 301/98, by which exemption granted to cetain category of physically disabled persons, from payment of Motor Vehicle Tax under the Kerala Motar Vehicle Taxation Act, 1976 (hereinafter referred as 'the Act') have been restricted to vehicles having purchase value upto Rupees Five Lakhs.

(2.) The facts as disclosed would show that the petitioner has a physical disability of 75%. He purchased a Mercedez car as per sale invoice dated 18/03/2016 having a value of Rs.1,73,46,044/ -. The vehicle was temporarily registered on 18/03/2016. When the petitioner applied to obtain permanent registration certificate claiming tax exemption available to physically disabled persons as per SRO No.301/98, petitioner was informed by the third respondent that the said notification had been varied on 18/03/2016 as per the Amendment Notification published in the Gazette on 29/03/2016, which is Ext. P4.

(3.) Petitioner has several contentions. First contention is that he purchased the vehicle on 18/03/2016 and was eligible for exemption as per Notification, SRO No.301/98, since the amendment notification was published only on 29/03/2016, the same will not apply to the case of the petitioner. Secondly, the Amendment Notification purporting to limit tax exemption benefit to physically disabled persons in respect of vehicles having a purchase value up to Rs.5 lakhs is unwarranted and without jurisdiction, as no such power can be seen from Section 22 of the Act. Thirdly, the Amendment Notification limiting tax exemption benefit depending upon the value of the vehicle is arbitrary and violative of Article 14 of the Constitution of India.