Writ petition challenging demand for Welfare Fund contributions. Court held that if petitioner proves previous owners were under EPF Act, tax payment is permitted with contributions from purchase date.
Petitioner permitted to pay motor vehicle tax and welfare fund contributions from purchase date upon proof.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940
WP(C).No. 29470 of 2018
PETITIONER:
VINOD KUMAR, ARACKAPARAMBIL HOUSE IDAMATTAM P.O., KOTTAYAM-686578
BY ADVS.
SRI.K.K.PREMALAL SRI.VISHNU JYOTHIS LAL
RESPONDENTS:
BY ADVS.
SRI.P.RAMAKRISHNAN, SC,KMTWF BOARD SRI.K.S.MANU, SC, KMTWWFB SRI.JOY THATTIL ITTOOP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 29470 of 2018
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JUDGMENT
The petitioner is the owner of two stage carriage vehicles. When he decided to pay the motor vehicle tax, the authority insisted that the petitioner should have contributed to the Welfare Fund. So the 3rd respondent is not ready to accept the vehicle tax without the certificate from the 2nd respondent. Aggrieved, the petitioner has filed this writ petition.
WP(C).No. 29470 of 2018
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produce the necessary material.
I, therefore, dispose of the writ petition holding that once the petitioner produces any material to demonstrate that the previous owners were covered by the EPF Act, the petitioner will be permitted to
pay the motor vehicle tax and the contributions towards the welfare fund from the date the petitioner purchased the vehicles.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
WP(C).No. 29470 of 2018
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APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE REGISTRATION CERTIFICATE OF KL-35-A8721 IN THE NAME OF THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE REGISTRATION CERTIFICATE OF KL-35-A4833 IN THE NAME OF THE PETITIONER. EXHIBIT P3 THE TRUE COPY OF THE CLEARANCE CERTIFICATE DATED 12.1.2018 IN RESPECT OF KL-35-A-8721. EXHIBIT P4 THE TRUE COPY OF THE CLEARANCE CERTIFICATE DATED 16.3.2018 IN RESPECT OF KL-35-A-4833 EXHIBIT P5 THE TRUE COPY OF THE REGISTRATION CERTIFICATE OF KL-35-A4383. EXHIBIT P6 THE TRUE COPY OF THE CLEARNACNE CERTIFICATE DATED 13.12.2016 IN RESPECT OF KL-35-A-4833 EXHIBIT P7 THE TRUE COPY OF THE ELECTRONIC CHALLAN CUM RETURN FOR THE MONTH OF JULY 2018. EXHIBIT P8 THE TRUE COPY OF THE ELECTRONIC CHALLAN CUM RETURN FOR THE MONTH OF JUNE 2018. EXHIBIT P9 THE TRUE COPY OF THE INTERIM ORDER DATED 21.10.2016 IN WPC.14669 OF 2016. EXHIBIT P10 THE TRUE COPY OF THE JUDGMENT IN WPC.NO.3369 OF 2015. RESPONDENTS' EXHIBITS - NIL // TRUE COPY // P.A. TO JUDGE SD
2 issues framed by the court
Whether the authority can demand Welfare Fund contributions from a petitioner whose previous vehicle owners were covered under the EPF Act.
Whether the petitioner is permitted to pay motor vehicle tax after proving previous owners were covered by the EPF Act.
VINOD KUMAR
THE CHIEF WELFARE FUND OFFICER KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD
THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD
THE REGIONAL TRANSPORT OFFICER, KOTTAYAM
SANJEEV MATHEW
DEEPA KUMARI
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
