GEORGE JOSEPH Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) The petitioner herein is the owner of a stage carriage bearing registration No.KL-35-J-3152. The model of the vehicle is of the year 2010 and its seating capacity is 48. The vehicle was registered prior to 18.07.2016 and the same was transferred in his name on 15.02.2019. He approached the respondent for remitting motor vehicle tax based on the seating capacity. However, the department insisted that it should be based on the floor area on the strength of the amendment effected through Kerala Finance Bill, 2016. Aggrieved, the petitioner filed this writ petition.

(2.) The learned counsel appearing for the petitioner would refer to the judgment of a Division Bench of this Court in State of Kerala v. Mohandas U.K. (judgment dated 12.07.2018 in W.A.No.220/2018) and would contend that the issue is no longer res integra. According to the learned counsel, in respect of vehicles registered prior to 01.10.2017, the amendment of 2016 will not have any application.

(3.) Heard the learned Government Pleader and I have perused the records.