JOSEPH SEBASTIAN Vs. THE REGIONAL TRANSPORT OFFICER, KOTTAYAM

JUDGEMENT

(1.) The petitioner is a stage carriage operator. When he remitted the Motor Vehicle Tax based on the seating capacity, the Department insisted it should be based on the floor area. The demand was because of the amendment effected through Kerala Finance Bill 2016. Aggrieved, the petitioner filed this writ petition.

(2.) A learned Division Bench of this Court in State of Kerala V. Mohandas U.K.1 considered the issue. Their Lordships have held:

(3.) In fact, the learned Division Bench has held that the motor vehicles registered before 01.10.2017 could pay the tax under the unamended provision. But it has left open the issue about the applicable rate--whether it should be based on seating capacity or floor area--for the vehicles registered after 01.10.2017. 1 Judgment, dated 12th July 2018