RAGHAVAN Vs. RTO TRIVANDRUM

JUDGEMENT

(1.) Questions of some importance in the matter of payment of tax at the compounded rates under S.4 of the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963, for short the Act, arise for consideration in this original petition. The questions are: (1) Even though there was originally an endorsement in the certificate of registration regarding the Composition fee payable, a further endorsement was made by the Regional Transport Officer. By the endorsement the operator was also directed to pay the arrears of composition fee for four months immediately. On the day next to the date on which the further endorsement was made, composition fee payable for the period covered by the endorsement was paid by the operator. Can the operator be considered as a defaulter in the payment of the composition fee and assessed under S.7 of the Act; and (2) Tax was enhanced and because of that a fresh endorsement had to be made in the certificate of registration. But the operator continued to pay the composition fee in time at the existing rate till the endorsement was made. As per the endorsement, the operator was directed to pay arrears amounting to Rs. 180/-. The operator paid the arrears only 11 days after the date of the endorsement. Will this justify an assessment under S.7 of the Act on the ground that the operator did not pay the composition fee within the time allowed by the Act and the Rules.

(2.) In this original petition the petitioner, a fleet owner, questions Exts. P-1 to P-3 passed by the respondent Regional Transport Officer, Trivandrum. The facts which led to Exts. P-1 to P-3 are as follows: The petitioner was paying T.P.G. in respect of his vehicle KLT 5675 regularly. But, according to the petitioner, the respondent issued orders assessing the petitioner on daily collections. Accordingly, a sum of Rs. 538.64 was demanded for the months of April, 1972 to August 1972, October 1972, October 1973 and April 1974. According to the petitioner, the order dated 27-1-1975 by which the petitioner was asked to pay the above sum of Rs. 538.64 was not served on the petitioner The petitioner received Ext. P1 proceedings dated 15-7-1975 imposing a penalty of Rs. 30/- for non payment of the above amount. Similarly, a sum of Rs 3237.91 was demanded from the petitioner by Ext. P-2 proceedings dated 19-6-1975 for non payment of composition fee in time in respect of the very same vehicle for the mouths of July 1974 and September to December 1974. Then, by Ext P-3 memo the respondent directed the petitioner to remit the amounts claimed by Exts. P-1 and P-2. By Ext. P-3 the petitioner also was informed that the application for the issue of clearance certificate of the vehicle will be considered only after the clearance of the dues claimed by Ext. P-3.

(3.) The respondent has tiled a counter affidavit In Para.7 of the counter affidavit the details of the payments made by the petitioner showing the due dates and the dates of payment are given. It is also pointed out in Para.13 that the petitioner did not exhaust the remedy by way of appeal available to the petitioner under S.13 of the Act. The petitioner has filed a reply affidavit. In Para.2 of the reply affidavit it is pointed out that an endorsement in the certificate of registration of the vehicle regarding the composition fee payable from April 1972 was actually made only on 8-8-1972 and the petitioner paid the composition fee tor the months of April to August 1972 on 9-8-1972 the next day. Regarding the payment of composition fee for the months of April 1974 and September 1974, the averment in the reply affidavit is that as the due dates were holidays, the payments were made on the next working day and hence the payments have to be taken as made within time. Regarding the payment for the months of October, November and December 1974. the averment is that the petitioner made the payments at the existing rate in time. Thereafter, when an endorsement was made in the certificate of registration on 19-12-1974 directing the petitioner to pay the composition fee at the enhanced rate, the petitioner paid the balance of Rs. 180/- on 30-12-1974. The respondent has filed an additional counter affidavit also and it is pointed out in Para.2 that as early as 7-10-1963 there was an endorsement in the certificate of registration of the vehicle regarding the payment of composition fee under S.4 of the Act.