Writ petitions filed by vehicle owners challenging impugned orders calling them to register vehicles in Kerala and pay life tax were decided by reading a connected judgment. The court upheld the validity of taxing out-of-state vehicles used beyond a stipulated period in Kerala.
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 S.V.BHATTI
TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941
WP(C).No.22161 OF 2018(U)
PETITIONER/S:
SWISS TIME HOUSE RETAIL PVT. LTD. S-57, GCDA COMPLEX, MARINE DRIVE, ERNAKULAM,REPRESENTED BY THE DIRECTOR HAFFIZ,S/O.SALAHUDIN.
BY ADV. SRI.K.V.GOPINATHAN NAIR
RESPONDENT/S:
1 THE REGIONAL TRANSPORT OFFICER, ERNAKULAM-682 030.
3 THE REGIONAL TRANSPORT OFFICER (REGISTERING AUTHORITY), PONDICHERRY. ADDL. R3 IMPLEADED AS PER ORDER DATED 16.07.2019 IN I.A 1 IN WP(C) NO.22161 OF 2018.
SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR DR.THUSHARA JAMES, GP SMT.M.M. JASMIN GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-072019, ALONG WITH WP(C).13970/2018(U), WP(C).19830/2018(C), WP(C).21622/2018(C), WP(C).4429/2018(C), THE COURT ON 16-07-2019 DELIVERED THE FOLLOWING:
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941
WP(C).No.13970 OF 2018
PETITIONER/S:
NATARAJ P.S. AGED 53 YEARS, S/O.SADASIVAN PILLAI,HAVING ADDRESS AT PUDUCHERRY AS 15 RICE MILL STREET, (KUPPAM), PAPPAN CHAVADY, PUDUCHERRY AND HAVING HIS ADDRESS AT KERALA AS FLAT NO.7 E, SKYLINE OCEANIC APARTMENT,BEACH P.O., KOZHIKODE 673 032.
BY ADVS. SRI.S.K.PREMJITH MENON SRI.BINU V V VEETTIL VALAPPIL SRI.SREELAL N.WARRIER
RESPONDENT/S:
2 TRANSPORT COMMISSIONER 2ND FLOOR, TRANS TOWERS, THAICAUD P.O., VAZHUTHACAUD, TRIVANDRUM 695 014.
3 THE RTO KOZHIKODE REGION, KOZHIKODE,OP RAMAN RD, ERANHIPPALAM, KOZHIKODE, KERALA 673 020.
4 REGIONAL TRANSPORT AUTHORITY, UNION TERRITORY OF PUDUCHERRY, PIN 605 010
SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR DR.THUSHARA JAMES, GP SMT.M.M. JASMIN GP
WP(C).No.22161 OF 2018(U) & Conn. Cases -3-
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 0907-2019, ALONG WITH WP(C).19830/2018(C), WP(C).21622/2018(C), WP(C).22161/2018(U), WP(C).4429/2018(C), THE COURT ON 16-072019 DELIVERED THE FOLLOWING:
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941
WP(C).No.19830 OF 2018
PETITIONER/S:
NAVEEN MATHEW
S/O.PHILIP MATHEW, AGED 43 YEARS, PROP. PHILIPS GRANO PRODUCTS, 34/6, EASWARAN KOIL ST., PUDUCHERRY, PIN-605001.
BY ADV. SRI.K.R.SUNIL
RESPONDENT/S:
SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR DR.THUSHARA JAMES, GP SMT.M.M. JASMIN GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 0907-2019, ALONG WITH WP(C).13970/2018(U), WP(C).21622/2018(C), WP(C).22161/2018(U), WP(C).4429/2018(C), THE COURT ON 16-072019 DELIVERED THE FOLLOWING:
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941
WP(C).No.21622 OF 2018
PETITIONER/S:
K. PRADEEP KUMAR
11-D, SILVER OAK, SKYLINE CITY PARK, JAWAHAR NAGAR, KADAVANTHARA, COCHIN 682 020.
BY ADV. SRI.P.DEEPAK
RESPONDENT/S:
1 THE TRANSPORT COMMISSIONER OFFICE OF THE TRANSPORT COMMISSIONER, TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM 695 014.
2 THE REGIONAL TRANSPORT OFFICER (TAXATION OFFICER), ERNAKULAM - 682 030.
3 THE ASSISTANT REGISTERING AUTHORITY PUDUCHERRY - 605 001.
SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR DR.THUSHARA JAMES, GP SMT.M.M. JASMIN GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 0907-2019, ALONG WITH WP(C).13970/2018(U), WP(C).19830/2018(C), WP(C).22161/2018(U), WP(C).4429/2018(C), THE COURT ON 16-072019 DELIVERED THE FOLLOWING:
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941
WP(C).No.4429 OF 2018
PETITIONER/S:
ABEL PUNNACKAL GEORGE AGED 42 YEARS, S/O. GEORGE.P.JOSEPH, PERMANENT RESIDENT OF-C.P. 15/32,"LEO PUNNACKAL", SOUTH CHELLANAM,ERNAKULAM, COCHIN-682008, AND HAVING HIS RESIDENCE AT LEO PALACE, LEO HILL ROAD, OPP. HOLY TRINITY CHURCH, LEO HILL ROAD,I.I.T POWAI, MUMBAI-400076
BY ADVS. SRI.N.SUBRAMANIAM SRI.P.T.GIRIJAN SRI.M.S.NARAYANAN SMT.USHA NARAYANAN
RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY -CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,-695001
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MARADU P.O, ERNAKULAM, KOCHI 682306, REPRESENTED BY ITS MANAGING DIRECTOR
SR. ADV. N VENKITARAMAN ADV. AKHIL SURESH SPL.G.P. SRI.P.RAVINDRANATH SPL. G.P. SRI P.N. SANTHOSH KUMAR DR.THUSHARA JAMES, GP SMT.M.M. JASMIN GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 0907-2019, ALONG WITH WP(C).13970/2018(U), WP(C).19830/2018(C), WP(C).21622/2018(C), WP(C).22161/2018(U), THE COURT ON 16-072019 DELIVERED THE FOLLOWING:
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JUDGMENT
[WP(C).22161/2018,WP(C).13970/2018, WP(C).19830/2018,WP(C).21622/2018, WP(C).4429/2018 ]
These writ petitions were heard along with W.P.(C) No.33231 of 2018 and connected cases. Vide judgment dated 16th July, 2019, W.P.
(C) No.33231 of 2018 and connected cases were disposed of. The operative portion of the judgment reads thus:
“37. As a result of my above discussion I summarise my judgment on the issues noted above as follows:
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register the subject vehicles in State of Kerala and pay life tax are set aside as illegal, arbitrary and violative of principles of natural justice, the matters are restored to the file of respective Regional Transport Officer/ respondents for consideration and disposal by keeping in view the principles stated supra.
(d)
The writ petitions filed challenging show cause notices are given four weeks' time from the date of receipt of copy of this judgment to file objections against proposed tax levy and are entitled to show that, firstly, the vehicle is not kept for use in State of Kerala beyond thirty days and, alternatively, vehicle is not at all used or kept for use in State of Kerala. The objection raised against proposed action is examined in detail and orders as are warranted by the circumstances of the case are passed. Respondents keeping in view the scope, character and purpose of incidence of vehicle tax, consider the objections and pass detailed orders, in all the matters now restored to file as well as where time is granted for filing objections to show cause notice.”
These writ petitions are also disposed of on the same lines.
Sd/-
S.V.BHATTI JUDGE
JS
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APPENDIX OF WP(C) 22161/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN RESPECT OF THE VEHICLE PY-01/CL 0789.
EXHIBIT P2 TRUE COPY OF THE SALE DEED 22.3.2018. EXHIBIT P3 TRUE COPY OF THE NOTICE.
EXHIBIT P4 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER.
EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER IN W.P[C]NO.20932/2018 DATED 26.6.2018.
RESPONDENT'S/S EXHIBITS:
EXHIBIT R1 A TRUE COPY OF THE NOTICE DATED 27-122017. EXHIBIT R1 B TRUE COPY OF THE REPORT OF THE FIELD OFFICER. EXHIBIT R1 C TRUE COPY OF THE NOTICE DATED 23.05.2018. EXHIBIT R1 D TRUE COPY OF THE NATIONAL REGISTER.
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APPENDIX OF WP(C) 13970/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF CERTIFICATE OF REGISTRATION IN RESPECT OF VEHICLE NO.PY-01-CR-1234
EXHIBIT P2
TRUE PHOTOCOPY OF CIRCULAR 1/3/2018 ISSUED BY 2ND RESPONDENT
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APPENDIX OF WP(C) 19830/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1TRUE COPY OF THE LEASE AGREEMENT DATED 13/09/2017.
EXHIBIT P2TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE 4TH RESPONDENT DATED 25/10/2017.
EXHIBIT P3TRUE COPY OF THE KERALA FINANCE ACT, 2015 (RELEVANT EXTRACT).
EXHIBIT P4TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 03/03/2018.
EXHIBIT P5TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 24/05/2018.
RESPONDENT'S/S EXHIBITS:
EXHIBIT R3(A) TRUE COPY OF THE POSTAL ACKNOWLEDGMENT
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APPENDIX OF WP(C) 21622/2018
PETITIONER'S/S EXHIBITS:
EXT.P1 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF PY-01/BV 7090
EXT.P2 A TRUE COPY OF THE NOTICE DATED 06/11/2017.
RESPONDENT'S/S EXHIBITS:
EXHIBIT R4(A) TRUE COPY OF THE NOTICE DTD.06.11.2017 WITH POSTAL ENDORSEMENT
EXHIBIT R4(B) TRUE COPY OF THE ABSTRACT OF THE 17 CASES DETECTED BY SPEED AND CAMERSA SURVEILLANCE SYSTEM
EXHIBIT R4(C) TRUE COPY OF THE REPORT OF TEAM OF OFFICERS
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APPENDIX OF WP(C) 4429/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE INVOICE DATED 10.05.2011 ISSUED BY THE 4TH RESPONDENT
EXHIBIT P2 TRUE COPY OF REGISTRATION CERTIFICATE OF MOTOR CAR BEARING REGISTRATION NO.PY 01 BK 5400
EXHIBIT P3 &P3( TREU COPY OF THE NOTICE DATED 06.02.2016 ISSUED BY THE MOTOR VEHICLES DEPARTMENT, MUMBAI AND ITS TRUE ENGLISH TRANSLATION
EXHIBIT P4 &P4( TRUE COPY OF THE NOTICE DATED 16.03.2017 ISSUED BY THE MOTOR VEHICLES DEPARTMENT, MUMBAI AND ITS TRUE ENGLISH TRANSLATION
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 15.12.2017 ISSUED BY THE 2ND RESPONDENT
EXHIBIT P6 TRUE COPY OF THE NO OBJECTION LETTER DATED 08.01.2018 ISSUED BY THE BANKER OF THE PETITIONER
RESPONDENT'S/S EXHIBITS:
EXHIBIT R4(A) PHOTOSTAT COPY OF THE TEMPORARY CERTIFICATE OF REGISTRATION ISSUED IN THE CASE OF THE PETITIONER DATED 10.05.2011
EXHIBIT R4(B) PHOTOSTAT COPY OF THE CERTIFICATE CARRYING THE PETITIONER'S SIGNATURE ACKNOWLEDGING RECEIPT DT.10.05.2011
EXHIBIT R4(C) PHOTOSTAT COPY OF THE BILL CARRIED OUT THE PERMANENT REGISTRATION ISSUED BY THE RESPONDENT DATED 1ST APRIL 2010 TO 11TH MAR 2011
S.V. Bhatti
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
