TA ALEEMUL ISLAM TRUST Vs. STATE OF KERALA

JUDGEMENT

(1.) The common issue involved in all these cases is whether any contribution is liable to be paid in respect of the persons who have crossed the age of 60 years and are operating their own vehicles, on the basis of the valid driving licence and badge as 'self employed' persons under The Kerala Motor Transport Workers' Welfare Fund Act ('Act' in short) and whether the Taxation Officer under the Kerala Motor Vehicles Taxation Act is justified in refusing to accept the tax insisting that such persons also will have to produce requisite 'Certificates' as envisaged under Section 8A of the Kerala Motor Transport Workers' Welfare Fund Act. It is also an Issue, whether the persons engaged for operating the Motor vehicles belonging to the 'Educational Institutions' are to be treated differently and whether any contribution is liable to be paid under the above enactment in respect of them as well.

(2.) The liability to effect contribution in respect of the 'employees' of the Motor Transport Undertaking, is upon the 'Employer' as defined under Section 2(e) of the 'Act' which is extracted below:

(3.) Learned Counsel appearing for the petitioners, learned Standing Counsel appearing for the Welfare Fund Board and the learned Senior Government Pleader appearing for the State/departmental authorities addressed this Court at length, as to the various provisions, the object, scope and scheme of the Statute.