MAKKARKUNJU Vs. R T O ERNAKULAM

JUDGEMENT

(1.) The petitioner was a bus operator. He filed form 'G' before the first respondent, claiming exemption from tax in terms of S.5 of the Kerala Motor Vehicles Taxation Act, 1976 for the period from 1-1-1984 to 31-3-1985. On 19-6-1984 he sent Ext. P2 to the first respondent in the following words:

(2.) The case of the respondents, as stated in the counter affidavit and as submitted at the bar by the Government Pleader, is that form 'G' application for exemption was not made for the financial year or a part thereof as mentioned under S.5 read with the definition of "year under S.2(1), but for a period of 15 months commencing from 1-1-1984 to 31-3-1985. The petitioner was, therefore, granted exemption only for the first three months of the total period of 15 months, and not for the balance period upto the date of Ext. P2. This, in my view, was an extremely technical view, much to the disadvantage of the assessee and not warranted by the provisions of the Act.

(3.) S.5(1) reads: