KALAGRUHAM MUSIC SCHOOL Vs. JOINT REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) Aggrieved by the impugned judgment dated 19.3.2013 dismissing WP(C) No.14732/2010, the petitioner is before us in Appeal.

(2.) The appellant/petitioner is a proprietorship by name Kalagruham Music School, claiming recognition by the 'Kerala Sangeetha Nataka Akademi', and Ext.P1 is copy of the certificate pertaining to the period from 01.04.2008 to 31.03.2011. It is stated that the Institution is imparting training to aspiring Artists in the field of music, drama, mimicry, instrumental music, painting etc. There are about 2400 students studying in the Institution. The petitioner owns two omni buses bearing Reg.Nos.KL-17/4583 and KL-17/A-5695 with a seating capacity of 17 and 23 respectively, with registration certificates as Exts.P2 and P3. The petitioner claims that the vehicles are being used solely for transportation of students studying in the Institution and hence claims all benefits as the vehicles owned by educational institutions are entitled to. Section 2(11) of the Motor Vehicles Act, 1988 ('MV Act', for short) defines an "educational Institution bus". Ext.P4 application was made by the petitioner claiming exemption from contribution under the Kerala Motor Transport Workers Welfare Fund Act, 1985 as also for reduced tax intended for the buses owned by educational institutions. When consideration of the application made by the petitioner was delayed, he approached this Court, and vide Ext.P5 judgment, the Joint Regional Transport Officer, Kothamangalam was directed to dispose of the petition within a time frame. The application was considered and rejected vide Ext.P6 order. The petitioner once again approached this Court challenging Ext.P6. This Court vide Ext.P7 judgment observed that the petitioner had not resorted to the statutory remedy of appeal as provided under Section 57 of the MV Act and the Motor Vehicles Rules, 1989 and therefore, disposed of the petition directing him to approach the Deputy Transport Commissioner in appeal. Accordingly, the petitioner filed an appeal which too was rejected vide Ext.P8 order of the Deputy Transport Commissioner. The petitioner approached this Court challenging Ext.P8 order in the Writ Petition, which was dismissed. Hence this Appeal.

(3.) The only question that arises for consideration before us is whether the buses plied by the appellant are buses belonging to an educational institution as defined under Section 2(11) of the MV Act and whether the appellant is entitled to the benefit of reduced tax rate as prescribed in Entry 13 of the Schedule to the Kerala Motor Vehicles Taxation Act, 1976 ('Taxation Act', for short) as well as exemption from payment of contribution stipulated under the Motor Transport Workers Welfare Fund Act.