Petitioners sought writs to refund excess tax collected on vehicle purchase price and to declare the tax base as purchase price alone. The Court dismissed the petitions relying on a judgment delivered on the same day.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
SATURDAY, THE 20TH DAY OF DECEMBER 2014/29TH AGRAHAYANA, 1936
WP(C).No. 14208 of 2014 (A)
PETITIONER :
VALSALA, AGED 57 YEARS, D/O LATE DAMODARAN, PROPRIETRIX, PONMUDI WOOD CRAFTS, VRINDAVANAM, PLAVARA, PACHA, PALODE, THIRUVANANTHAPURAM-695 562
BY ADVS.SRI.P.ANOOP (MULAVANA) SRI.THOMAS KOCHENAYIL
RESPONDENT(S):
1. STATE OF KERALA REPRESENTED BY PRINCIPAL SECRETARY TO
GOVERNMENT MOTOR VEHICLES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2. TRANSPORT COMMISSIONER, TRANS TOWERS, VAZHUTHACAUD, THIRUVANANTHAPURAM.
3. JOINT TRANSPORT OFFICER, REVENUE TOWER, NEDUMANGAD P.O., NEDUMANGAD, THIRUVANANTHAPURAM DISTRICT.
R1 TO R3 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20-12-2014,ALONG WITH WP(C).NO.14209 OF 2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 14208 of 2014 (A)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1: TRUE COPY OF THE INVOICE ISSUED BY THE NIPPON TOYOTA. EXHIBIT P2: TRUE COPY OF THE RECEIPT SHOWING THE TAX PAYMENT DATED 5.11.2013. EXHIBIT P3: TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 12.11.2013. EXHIBIT P4: TRUE COPY OF THE REPRESENTATION DATED 30.4.2014.
RESPONDENT(S)' EXHIBITS:
NIL
/TRUE COPY/
P.S.TO.JUDGE
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P.R. RAMACHANDRA MENON, J.
W.P.(C)No.14208 & 14209 OF 2014
Dated this the 20th December, 2014
J U D G M E N T
The petitioners have approached this Court with more or
less similar prayers, which are extracted below :
“a) Issue a writ of Mandamus or any other appropriate writ order or direction commanding the respondents 1 & 2 to direct the 3rd respondent to refund the additional amount collected as tax amount other than purchase price of the vehicle as per Exhibit P2.
b) Declare that the value of the vehicle for the purpose of computation of Motor Vehicle Tax is the purchase price of the vehicle alone and does not include the tax component payable on the purchase price.
c) Issue a writ of Mandamus or any other appropriate writ order or direction, directing the 3rd respondent to dispose off Ext P4 representation as expeditiously as possible within a time limit fixed by Hon'ble Court d) Grant such other reliefs deemed fit to this Hon'ble court.”
considered and a detailed judgment has been passed in W.P.(C)
W.P.(C)No.14208 & 14209 OF 2014
2
No.1516 of 2014 and connected cases, today, i.e. 20.12.2014. In the light of the said judgment, nothing further remains to be considered in these writ petitions.
Both the writ petitions are dismissed in terms of the above verdict.
P.R.RAMACHANDRA MENON JUDGE
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2 issues framed by the court
Whether to direct refund of additional tax collected on vehicle purchase price.
Whether to declare vehicle tax value is limited to purchase price alone.
Colour shows how this judgement treated each authority
W.P.(C)No.1516 of 2014Explained¶37
VALSALA
STATE OF KERALA
TRANSPORT COMMISSIONER
JOINT TRANSPORT OFFICER
P.R. RAMACHANDRA MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
P.R. RAMACHANDRA MENON
Parties & counsel
