VELAYUDHAN Vs. R T O KASARAGOD

JUDGEMENT

(1.) Whether the tax payable in respect of the motor vehicle, a stage carriage, is to be fixed on the basis of the 'seating capacity' or on the basis of the 'actual seats' provided therein (particularly when the vehicle was initially registered in some other State with lesser number of seats; whereas on re-registration in Kerala, the vehicle is found to have the actual 'seating capacity' to a higher extent, in view of the relevant rules) is the issue involved in this Writ Petition.

(2.) The stage carriage bearing No. KL 14/C 9292 was originally registered in the State of Karnataka, in the name of one B.K.Viswanath of Prasad Motors; from whom, the same was purchased by the wife of the petitioner on 11.12.2001. B ut when the vehicle was brought over to Kerala and sought to be re-registered here, the registering authority in Kanhangad refused to re-register the vehicle which forced her to approach this Court by filing O.P. No. 14994/2002, leading to the judgment reported in 2002 (3) KLT 72.

(3.) As per the dictum therein, it was held by this Court that, the refusal on the part of the registering authority (pointing out the higher 'seating capacity' in view of the measurements of the 'wheel base' as per R.269 of the Kerala Motor Vehicles Rules, 1989) was not correct or sustainable, as the reason given was in no way connected with the issue of re-registration of the vehicle as contemplated under S.47 of the Motor Vehicles Act, 1988, read with R.54 of the Central Motor Vehicles Rules. This Court observed that the instance of re-registration, when a vehicle is brought forth into the State from some other State, is specifically dealt with under S.47 of the Act and the procedure to be followed is prescribed in R.54 of the Central Rules. It was held that the registering authority was bound to effect the re-registration of the vehicle and that the issue regarding higher element of tax payable by the owner, based on the 'seating capacity' of the vehicle as prescribed under R.269 of the Kerala Motor Vehicles Rules, would be relevant only at the time of issuance of the 'permit' and not at the time of re-registration. Accordingly, the registering authority was directed to re-register the vehicle in the name of the petitioner in the said case (wife of the petitioner in the present Writ Petition) and thus the re- registration was effected, allotting the present number to the vehicle. Subsequently, the vehicle was transferred again to the name of the petitioner, with effect from 22.08.2003. All the way, the petitioner's wife as well as the petitioner have been effecting the tax at the rate of Rs.26,700/- per quarter, based on the actual number of seats ('41+2').