(1.) The petitioner is the owner of a motor vehicle bearing registration No. KL-08/U4329. It is a light good vehicle with a seating capacity of 5 including driver. The unladen weight of the vehicle is 1690 Kgs. It is a "Mahindra & Mahindra Utiliti" vehicle. Ext.P2 is the relevant page of the R.C. book of the vehicle and Ext.P3 is the photograph of that vehicle. Ext.P3 would show that in the front portion there are two seats for the driver and another. Behind that there are three seats with a separate door to them. Further behind, there isan open platform for carrying goods. The point that arises for decision in this writ petition is whether this is a goods vehicle and therefore it has to be painted as contemplated under Rule 304 of the Kerala Motor Vehicle Rules 1989. The relevant portion of Rule 304 reads as follows:
(2.) The petitioner submits, his vehicle is not a goods vehicle in terms of Section 2(14) of the Motor Vehicles Act and therefore, the above Rule will not apply. Section 2(14) of the Act reads as follows:
(3.) The petitioner submits, his vehicle is not constructed or adapted solely for using it as a goods carriage. He further submits that he is not using his vehicle as a goods-carriage, but only for carrying passengers. The petitioner points out that the respondents insisted that he should paint his vehicle according to Rule 304 for receiving the tax. Therefore, he has approached this Court, seeking appropriate reliefs. The petitioner submits, his vehicle need not be painted as per Rule 304, in view of the above facts stated by him.