Disposed

G & M Transporting Co. v. *the Joint Regional Transport Officer

Kerala HC17 Mar 2023WP(C)/5498/2023

Case brief

AI extract

What is this about?

Writ petitions by motor transport undertakings seeking exemption from contributions to the Kerala Motor Transport Workers Welfare Fund due to coverage under the EPF Act. The court followed the Division Bench in George Antony, directing that the question of exemption be adjudicated by the District Executive Officer, who shall verify coverage and issue a certificate for tax remittance.

What did the court decide?

General directions issued for a procedure to determine exemption and facilitate tax remittance.

G & M Transporting Co. Vs *the Joint Regional Transport… — Motor Accident Claims | Kerala HC (2023)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶2

THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17^TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶3

WP(C) NO. 33774 OF 2018

¶4

 PETITIONER:

¶5

 KAIFAN BUS SERVICE

¶6

 PAKARA P.O., THANALLOOR, MALAPPURAM, REPRESENTED
 BY PROPRIETOR M. CHEKKU,

¶7

 BY ADV K.V.GOPINATHAN NAIR

¶8

 RESPONDENTS:

¶9

1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM - 676 505

¶10

2 THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, MALAPPURAM-676505.

¶11

 3 REGIONAL PROVIDENT FUND COMMISSIONER
 EMPLOYEES PROVIDENT FUND ORGANIZATION,
 BHAVISHANIDHI BHAVAN, ERANJIPPALAM,
 KOZHIKODE-673006.

¶12

 BY ADVS.

¶13

 SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER
 WELFARE FUND BOARD
 DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG.

¶14

 SMT RESHMITHA R CHANDRAN, GP

¶15

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).3529/2019, AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶16

W.P.(C) No.33774 of 2018 & connected cases

¶17

¶18

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17^TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶19

WP(C) NO. 3529 OF 2019

¶20

 PETITIONER:

¶21

 M/S.UMMA TRANSPORT

¶22

 MATTATHUR P.O, MUNAMBATH, KOTTAKKAL, MALAPPURAM
 DISTRICT, REPRESENTED BY ITS MANAGER,

¶23

 M. MAYINKUTTY, AGED 69 YEARS, S/O. AVARU.

¶24

 BY ADV SAJU J.VALLYARA

¶25

 RESPONDENTS:

¶26

1 THE REGIONAL TRANSPORT OFFICER MALAPPURAM, PIN-676 505

¶27

2 THE REGIONAL PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O, KOZHIKODE-673 006

¶28

3 THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKER'S WELFARE, FUND BOARD, MALAPPURAM, PIN-676 504

¶29

 BY ADVS.

¶30

 SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER
 WELFARE FUND BOARD
 GOVERNMENT PLEADER

¶31

W.P.(C) No.33774 of 2018 & connected cases

¶32

¶33

 DR ABRAHAM P MACHINKARA, SC
 SMT RESHMITHA R CHANDRAN, GP

¶34

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶35

W.P.(C) No.33774 of 2018 & connected cases

¶36

¶37

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶38

 THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
 FRIDAY, THE 17 TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶39

 WP(C) NO. 5498 OF 2023

¶40

PETITIONER:

¶41

 G & M TRANSPORTING CO.
 AGED 56 YEARS
 REPRESENTED BY EMMANUEL SURRAO, S/O PLINTON
 SURRAO, MANAGING PARTNER, HO: 3RD FLOOR, LANDMARK
 ENCLAVE, S.A.ROAD, COCHIN, PIN - 682016

¶42

 BY ADVS.
 K.S.SMITHA
 G.HARIHARAN
 PRAVEEN.H.
 T.T.SHANIBA
 M.V.VIPINDAS
 AMAL DEV D
 NIKITA NAIR C.S.
 REVATHI P.M.

¶43

RESPONDENTS:

¶44

 1 * THE JOINT REGIONAL TRANSPORT OFFICER
 SUB REGIONAL TRANSPORT OFFICE, N.H. BYE-PASS,
 ALUVA, ERNAKULAM DISTRICT, PIN - 683101

¶45

 * NAME AND ADDRESS OF R1 IS CORRECTED AS
 REGIONAL TRANSPORT OFFICER, 2ND FLOOR, A3 BLOCK,
 CIVIL STATION, KAKKANAD, ERNAKULAM, PIN-682030

¶46

 AS PER ORDER DATED 06.07.2023 IN IA 1/2023 IN

¶47

W.P.(C) No.33774 of 2018 & connected cases

¶48

¶49

 W.P.C 5498/2023

¶50

2 THE REGIONAL PROVIDENT FUND COMMISSIONER OFFICE OF THE EMPLOYEES PROVIDENT FUND ORGANIZATION, KALOOR, KOCHI, PIN - 682017

¶51

3 THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, SRM ROAD, ERNAKULAM NORTH, PIN - 682018

¶52

 4 NATIONAL INFORMATICS CENTRE
 CIVIL STATION, THRIKKAKARA, KAKKANAD, KERALA
 REPRESENTED BY ITS AUTHORIZED OFFICER,
 PIN - 682030

¶53

 SMT RESMITHA R CHANDRAN, GP
 DR ABRAHAM P MAECHINKARA SC
 SRI V JOHN MANI, SC

¶54

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶55

W.P.(C) No.33774 of 2018 & connected cases

¶56

¶57

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17^TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶58

WP(C) NO. 5443 OF 2019

¶59

 PETITIONER:

¶60

 CHAMAYIL TRAVELS

¶61

 A.K. QUARTERS, CHELAMBRA, THIRURANGADI TALUK,
 MALAPPURAM DISTRICT-673634, REPRESENTED BY ITS
 PROPRIETOR FAIZAL, AGED 48 YEARS, S/O. HASSAN,
 ETAKKAYIKKATUVALATH HOUSE,CHELAMBRA P.O,
 MALAPPURAM DISTRICT-673634.

¶62

 BY ADV K.MOHAMMED RAFEEQ

¶63

 RESPONDENTS:

¶64

1 REGIONAL TRANSPORT OFFICER CIVIL STATION CAMPUS, UP HILL, MALAPPURAM DISTRICT-676505.

¶65

2 SUB REGIONAL TRANSPORT OFFICER, TIRURANGADI, MALAPPURAM DISTRICT-676306.

¶66

3 REGIONAL TRANSPORT OFFICER, CIVIL STATION, KOZHIKKODE DISTRICT-673020

¶67

4 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHYANIDHI BHAVAN, ERANHIPPALAM P.O, KOZHIKODE DISTRICT-673006.

¶68

W.P.(C) No.33774 of 2018 & connected cases

¶69

¶70

 5 DISTRICT EXECUTIVE OFFICER,
 KERALA MOTOR TRANSPORT WORKERS WELFARE FUND,
 MALAPPURAM-676505.

¶71

 BY ADV SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT
 WORKER WELFARE FUND BOARD

¶72

 DR ABRAHAM P MAECHINKARA SC
 SMT RESHMITHA R CHANDRAN GP

¶73

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶74

W.P.(C) No.33774 of 2018 & connected cases

¶75

¶76

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶77

 THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
 FRIDAY, THE 17 TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶78

WP(C) NO. 5478 OF 2019

¶79

PETITIONER:

¶80

 REENA TRAVELS,
 PARAMMAL HOUSE, KUTTIPPURAM P.O, MALAPPURAM
 DISTRICT- 679 571, REPRESENTED BY ITS PROPRIETOR
 KUNHUMUHAMMED, AGED 54 YEARS, S/O. HAMZA, PARAMMAL
 HOUSE, KUTTIPPURAM P.O, MALAPPURAM DISTRICT
 679 571.

¶81

 BY ADV K.MOHAMMED RAFEEQ

¶82

 RESPONDENT/S:

¶83

1 REGIONAL TRANSPORT OFFICER, CIVIL STATION, CAMPUS, UP HILL, MALAPPURAM DISTRICT 676 505.

¶84

2 SUB REGIONAL TRANSPORT OFFICER, TIRUR, MALAPPURAM DISTRICT 676 101.

¶85

3 SUB REGIONAL TRANSPORT OFFICER, PONNANI, MALAPPURAM DISTRICT 679 577

¶86

4 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHYANIDHI BHAVAN, ERANHIPPALAM P.O, KOZHIKODE DISTRICT 673 006.

¶87

W.P.(C) No.33774 of 2018 & connected cases

¶88

¶89

 5 DISTRICT EXECUTIVE OFFICER,
 KERALA MOTOR TRANSPORT WORKERS WELFARE FUND,
 MALAPPURAM - 676 505.

¶90

 BY ADV SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT
 WORKER WELFARE FUND BOARD

¶91

 DR ABRAHAM P MAECHINKARA, SC
 SMT RESHMITHA R CHANDRAN, GP

¶92

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶93

W.P.(C) No.33774 of 2018 & connected cases

¶94

¶95

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17^TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶96

 WP(C) NO. 5510 OF 2019

¶97

PETITIONER:

¶98

 U.P.BROTHERS

¶99

 BUILDING NO.II/210 AB, MUTTIKKAD, ANANTHAVOOR
 P.O., THIRUNAVAYA VIA, MALAPPURAM DISTRICT -
 676 301, REPRESENTED BY ITS PROPRIETOR ISMAIL,
 AGED 57 YEARS, S/O.MAMMU, VETTAN HOUSE,
 ANANTHAVOOR P.O., THIRUNAVAYA VIA, MALAPPURAM
 DISTRICT - 676 301.

¶100

 BY ADV K.MOHAMMED RAFEEQ

¶101

RESPONDENTS:

¶102

1 REGIONAL TRANSPORT OFFICER CIVIL STATION CAMPUS, UP HILL, MALAPPURAM DISTRICT - 676 505.

¶103

2 SUB REGIONAL TRANSPORT OFFICER TIRURANGADI, MALAPPURAM DISTRICT - 676 306.

¶104

3 THE REGIONAL PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE DISTRICT - 673 006.

¶105

W.P.(C) No.33774 of 2018 & connected cases

¶106

¶107

 4 DISTRICT EXECUTIVE OFFICER
 KERALA MOTOR TRANSPORT WORKERS WELFARE FUND,
 MALAPPURAM - 676 505.

¶108

 BY ADV SRI.PRATHEESH.P

¶109

 DR ABRAHAM P MAECHINKARA, SC
 SMT RESHMITHA R CHANDRAN, GP

¶110

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶111

W.P.(C) No.33774 of 2018 & connected cases

¶112

¶113

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶114

 THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
 FRIDAY, THE 17 TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶115

WP(C) NO. 8293 OF 2019

¶116

 PETITIONER/S:

¶117

 ABDURAHIMAN,
 AGED 75 YEARS
 S/O. AHAMMED KUTTY, KARUMUDIKKAL HOUSE,
 PULLANCHEERI, MANJERI, MALAPPURAM DISTRICT.

¶118

 BY ADV M.JITHESH MENON

¶119

RESPONDENTS:

¶120

1 THE REGIONAL TRANSPORT OFFICER (TAXATION OFFICER) REGIONAL TRANSPORT OFFICE, MALAPPURAM PIN 686 505.

¶121

2 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, MALAPPURAM, UPHILL, MALAPPURAM-676 505

¶122

3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KOZHIKODE, KURDF, CORPORATION BUILDING, 1ST FLOOR, WEST HILL P.O, KOZHIKODE, PIN- 673 011.

¶123

 BY ADV SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT
 WORKER WELFARE FUND BOARD

¶124

W.P.(C) No.33774 of 2018 & connected cases

¶125

¶126

 SMT RESHMITHA R CHANDRAN, GP

¶127

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶128

W.P.(C) No.33774 of 2018 & connected cases

¶129

¶130

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17^TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶131

 WP(C) NO. 10979 OF 2019

¶132

 PETITIONER/S:

¶133

 MUHAMMED KUTTY T.
 AGED 35 YEARS
 S/O. UNNEEN, THOPPASSERI HOUSE, PUTTATHADAM,
 VALIYAPARAMBU, PULIKKAL, MALAPPURAM DISTRICT -
 673 638

¶134

 BY ADV K.MOHAMMED RAFEEQ

¶135

 RESPONDENTS:

¶136

1 THE REGIONAL TRANSPORT OFFICER CIVIL STATION ROAD, UP HILL, MALAPPURAM DISTRICT - 676 505

¶137

2 DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, MALAPPURAM - 676 505

¶138

3 THE REGIONAL PROVIDENT COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHYANIDHI BHAVAN, ERANHIPPALAM P.O., KOZHIKODE DISTRICT -673 006

¶139

 BY ADVS.

¶140

 SRI.M.T.SURESH KUMAR, SC, CISCE

¶141

W.P.(C) No.33774 of 2018 & connected cases

¶142

¶143

 SRI PRATHEESH P, SC
 DR ABRAHAM P MAECHINKARA, SC
 SMT RESHMITHA R CHANDRAN, GP

¶144

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶145

W.P.(C) No.33774 of 2018 & connected cases

¶146

¶147

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17^TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶148

 WP(C) NO. 13419 OF 2019

¶149

 PETITIONER/S:

¶150

 KAIPRAM BUS SERVICE

¶151

 KAIPRAN HOUSE, VALIYERA.P.O, VENGARA, MALAPPURAM,
 KERALA-676604.

¶152

 BY ADV K.MOHAMMED RAFEEQ

¶153

 RESPONDENTS:

¶154

1 REGIONAL TRANSPORT OFFICER CIVIL STATION CAMPUS, UP HILL, MALAPPURAM DISTRICT-676505

¶155

2 SUB REGIONAL TRANSPORT OFFICER, TIRURANGADI, MALAPPURAM DISTRICT-676306

¶156

3 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHYANIDHI BHAVAN, ERANHIPPALAM.P.O, KOZHIKKODE DISTRICT-673006

¶157

4 DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, MALAPPURAM-676505.

¶158

 BY ADV SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT
 WORKER WELFARE FUND BOARD

¶159

W.P.(C) No.33774 of 2018 & connected cases

¶160

¶161

 DR ABRAHAM P MAECHINKARA, SC
 SMT RESHMITHA R CHANDRAN, GP

¶162

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶163

W.P.(C) No.33774 of 2018 & connected cases

¶164

¶165

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶166

 THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
 FRIDAY, THE 17 TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶167

 WP(C) NO. 33778 OF 2018

¶168

 PETITIONER/S:

¶169

 P.K. BROTHERS BUS SERVICE

¶170

 PARUTHIKUNNEN HOUSE, EDARIKODE P.O., MALAPPURAM
 DISTRICT, REPRESENTED BY THE PROPRIETOR P.K.MOOSA

¶171

 BY ADV K.V.GOPINATHAN NAIR

¶172

RESPONDENTS:

¶173

1 THE REGIONAL TRANSPORT OFFICER MALAPPURAM - 676 505

¶174

2 THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, MALAPPURAM-676505.

¶175

 3 REGIONAL PROVIDENT FUND COMMISSIONER
 EMPLOYEES PROVIDENT FUND ORGANIZATION,
 BHAVISHANIDHI BHAVAN, ERANJIPPALAM,
 KOZHIKODE-673006.

¶176

 BY ADVS.

¶177

 SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER
 WELFARE FUND BOARD
 DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG.

¶178

W.P.(C) No.33774 of 2018 & connected cases

¶179

¶180

 SMT RESHMITHA R CHANDRAN, GP

¶181

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶182

W.P.(C) No.33774 of 2018 & connected cases

¶183

¶184

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17^TH DAY OF MARCH 2023 / 26TH PHALGUNA, 1944

¶185

 WP(C) NO. 33932 OF 2018

¶186

 PETITIONER/S:

¶187

 M/S. PEOPLES TRAVELS
 KOZHITHODI, ERANTHODI HOUSE, NELLIKUTHU, MANJERI,
 MALAPPURAM REP BY THE PROPRIETOR K.E. AHAMMED
 KUTTY

¶188

 BY ADV K.V.GOPINATHAN NAIR

¶189

RESPONDENTS:

¶190

1 THE REGIONAL TRANSPORT OFFICER MALAPPURAM - 676505

¶191

2 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, MALAPPURAM-676505.

¶192

3 REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHANIDHI BHAVAN, ERNAJIPPALAM, KOZHIKODE-673006.

¶193

 BY ADVS.

¶194

 SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER
 WELFARE FUND BOARD
 DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG.

¶195

W.P.(C) No.33774 of 2018 & connected cases

¶196

¶197

 SMT RESHMITHA R CHANDRAN, GP

¶198

 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
 ADMISSION ON 17.03.2023, ALONG WITH WP(C).33774/2018 AND
 CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
 FOLLOWING:

¶199

W.P.(C) No.33774 of 2018 & connected cases

¶200

¶201

JUDGMENT

¶202

(W.P.(C) Nos.33774, 33778 & 33932 of 2018, 3529, 5443, 5478, 5510, 8293, 10979 & 13419 of 2019 and 5498 of 2023)

¶203

These writ petitions have been preferred either by individuals or by Motor Transport undertakings. They contend that they have been operating stage carriages on various routes on the strength of permits issued by the jurisdictional Regional Transport Officer. According to the petitioners, their establishments are covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952.

¶204

According to the petitioners, the Kerala Motor Transport Workers Welfare Fund Act, 1985 has been enacted to provide for the constitution of a fund to promote the welfare of Motor Transport Workers in the State of Kerala. Under Section 4 of the Act, the employee and the employer are liable to pay contributions as may be specified in the scheme. However, the proviso to Section 4 states that the provision shall not apply to a motor transport undertaking to which the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, or the

¶205

Payment of Gratuity Act, 1972, apply. According to the petitioners, in view

¶206

W.P.(C) No.33774 of 2018 & connected cases

¶207

¶208

of the above provision, the establishment run by them is not bound to remit any amount by way of contribution to the Motor Transport Workers Welfare Fund.

¶209

The petitioners assert that under Section 4(7) of the Motor Vehicles Taxation Act, every registered owner or person having possession or control of a Motor Vehicle in respect of a Motor Transport undertaking liable to pay a contribution under the Kerala Motor Transport Workers’ Welfare Fund Act shall, before effecting payment of tax produce before the Taxation Officer, the receipt of remittance of the contribution towards Welfare Fund due upto the preceding month. According to the petitioners, the above provision insists upon such production only in respect of Motor Transport Undertaking liable to pay contributions under the Kerala Motor Transport Workers’ Welfare Fund Act and not establishments like the one run by the petitioners herein, which are covered by the provisions of the EPF Act, 1952. It is contended that the jurisdictional Regional Transport Officers are refusing to accept the tax and are insisting on the production of documents showing the remittance of contribution to the 3rd respondent. It is on these assertions that these

¶210

W.P.(C) No.33774 of 2018 & connected cases

¶211

¶212

writ petitions have been preferred.

¶213

I have heard Sri. K.V.Gopinathan Nair, Sri. Saju J. Valliyara,

¶214

Sri. K. Mohammed Rafeeq, Sri. M. Jithesh Menon, and Sri. G. Hariharan, the learned counsel appearing for the petitioners, Sri. Manu, K.S., the learned standing counsel appearing for the Board, Sri. Abraham Meachinikara, the learned standing counsel appearing for the EPF, Sri. Pratheesh, the learned standing counsel, and Smt. Reshmitha R. Chandran, the learned Government Pleader.

¶215

I have considered the submissions advanced.

¶216

The Kerala Motor Transport Workers Welfare Fund Act, 1985, was enacted to provide for the constitution of a fund to promote the welfare of Motor Transport Workers in the State of Kerala. Section 3 of the Act provides that the Government shall frame a scheme for the establishment of a fund under the Act for employees. Section 4 provides for contributions to be made by the employer as well as the employee to the fund. Section 4 to the extent it is relevant reads as under:

¶217

“4. Contributions to the Fund.-

¶218

(1) xxxxx xxxxxxxxxxx

¶219

(2) xxxxx xxxxxxxxxxx

¶220

W.P.(C) No.33774 of 2018 & connected cases

¶221

¶222

(3) xxxxx xxxxxxxxxxx

¶223

(4) The contribution payable by the employer, employee, and self-employed person shall be subject to revision from time to time.

¶224

Provided that nothing in the section shall apply to a Motor Transport undertaking to which the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (Central Act 19 of 1952) or Payment of Gratuity Act, 1972 (Central Act 39 of 1972) applied.

¶225

In all these writ petitions, the petitioners have raised a complaint that the Regional Transport Officers are insisting on proof regarding the remittance of the amount to the Motor Transport Workers Welfare Fund in respect of their vehicles for the purpose of remittance of tax under Section 4 of the Motor Vehicles Taxation Act. It is their contention that as the Motor Transport undertakings are already covered by the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, the jurisdictional Regional Transport Officer is bound to accept the tax without insisting upon proof of contribution to the KMTWWF.

¶226

I find that the very same issue had come up for consideration before a Division Bench of this Court in George Antony v. State of

¶227

W.P.(C) No.33774 of 2018 & connected cases

¶228

¶229

Kerala¹ wherein this Court had occasion to observe as follows:

¶230

The next question to be considered is appellant's claim of exemption under the proviso to S. 4 which provides for exemption to those who are otherwise liable to pay contribution for the workers, if such workers are covered by Employees Provident Fund Act, Gratuity Act, etc. This is a matter to be proved before the adjudicating officer and not before this Court. In fact, learned single Judge has given freedom to the appellant to prove this fact before the R.T.O. for receiving tax without insisting on production of certificate by the appellant from the Welfare Fund Inspector under S. 8A of the Act. We feel that this matter has to be considered in adjudication proceedings by the Executive Officer of the Welfare Fund Board and not by the R.T.O. Writ Appeal is therefore disposed of directing the District Executive Officer to call for proof of coverage of employees under the Employees Provident Fund Act or Gratuity Act and on being satisfied about coverage and consequent eligibility for exemption, he will issue required certificate to the appellant for production before the R.T.O. for receiving tax. If appellant is not entitled to exemption there will be direction to the District Executive Officer to complete the adjudication upto date and issue orders determining contribution payable under the Act including an advance contribution for the appellant to make payment and on payment to issue certificate for production before the R.T.O. for receiving tax.

¶231

9. The Division Bench had held that the question as to whether

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the Motor Transport undertaking is entitled to the claim of exemption

¶233

1 [2008 (4) KLT 119]

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W.P.(C) No.33774 of 2018 & connected cases

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under the proviso to Section 4 is a matter to be proved before the adjudicating officer and not before the writ court. This Court had held that the matter had to be considered in adjudication proceedings by the Executive Officer of the Welfare Fund Board and not by the RTO. The District Executive Officer can call for proof of coverage of employees under the Employees Provident Fund or Gratuity Act and on being satisfied with the coverage and consequent eligibility for exemption, the officer is bound to issue a certificate to the party concerned for production before the RTO for receiving tax. In case, the establishment is not entitled to exemption, the District Executive Officer is bound to complete the adjudication up to date and issue orders determining the contribution payable under the Act including advance contribution to enable the petitioners to make payment and on such payment to issue a certificate for production before the RTO for receiving tax. I am of the considered opinion that the petitioners are bound to follow the course suggested by the Division Bench. In that view of the matter, I am of the considered opinion that these writ petitions can be disposed of by issuing general directions to ensure that the respondents carry out the duties cast upon

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W.P.(C) No.33774 of 2018 & connected cases

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them so as to enable the petitioners to expeditiously remit the motor tax dues in respect of their vehicles.

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These writ petitions are disposed of by ordering as under:

¶241

a) If the petitioners have a contention that their motor transport undertaking is covered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952, and that contributions have been duly remitted for the period in question, they shall produce the proof of payment of dues under the EPF Act in respect of the workers of vehicle. The Regional Provident Fund Officer shall, on request by the Motor Transport Undertaking, issue an authentic certificate to show the factum of payment of EPF dues, ideally with a QR Code or by other digital certification, so that the authenticity of the certificate can be checked online by the District Executive Officer concerned.

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b) On submission of those records, the District Executive Officer shall consider the documents so produced and after conducting an expeditious enquiry and after getting satisfied with the coverage and the eligibility for exemption, shall issue a

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W.P.(C) No.33774 of 2018 & connected cases

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certificate of clearance, as expeditiously as possible, in any event, within six weeks from the date of submission of the proof of payment of dues.

¶246

c) On the petitioners receiving a copy of the Certificate of Clearance issued by the District Executive Officer, KMTWWF, the petitioners may produce the same before the jurisdictional RTO who shall act upon the same and accept the Motor Tax dues in respect of the vehicles in question.

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d) If the petitioners are not entitled to exemption, the District

¶248

Executive Officer shall complete the adjudication up to date and issue orders determining the contribution payable under the Act including advance contribution to enable the petitioners to make payment and on such payment, issue a certificate of clearance for production before the jurisdictional RTO for receiving tax.

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Sd/-

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RAJA VIJAYARAGHAVAN V, JUDGE

¶251

IAP

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 3529/2019

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 PETITIONER’S EXHIBITS:

¶256

 EXHIBIT P1 PHOTOCOPY OF THE CHALLAN CUM RETURN
 (ECR) EVIDENCING THE REMITTANCE OF
 CONTRIBUTION UNDER THE PROVISIONS OF THE
 EMPLOYEES PROVIDENT FUND AND
 MISCELLANEOUS PROVISIONS ACT
 (KRKKD0028244000)
 EXHIBIT P2 PHOTOCOPY OF THE INTERIM ORDER IN W.A.
 NO. 48/2019 DATED 10.01.2019

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 5498/2023

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 PETITIONER(S) EXHIBITS

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`Exhibit P1`	`A TRUE COPY` `CERTIFICATE` `CV 4705`	`OF THE REGISTRATION` `OF GOODS CARRIAGE NO. KL 07`
`Exhibit P2`	`A TRUE COPY` `CERTIFICATE` `REGISTRATION`	`OF THE REGISTRATION` `OF THE VEHICLE BEARING` `NO. KL 07 CV 4713`
`Exhibit P3`	`A TRUE COPY` `CERTIFICATE` `REGISTRATION`	`OF THE REGISTRATION` `OF THE VEHICLE BEARING` `NO. KL 07 BS 5504`
`Exhibit P4`	`A TRUE COPY` `CERTIFICATE` `REGISTRATION`	`OF THE REGISTRATION` `OF THE VEHICLE BEARING` `NO. KL 07 CN 7073`
`Exhibit P5`	`A TRUE COPY` `RECEIPT FOR` `REGISTRATION`	`OF THE MOTOR VEHICLE TAX` `THE VEHICLE BEARING` `NO. KL 07 CV 4705`
`Exhibit P6`	`A TRUE COPY` `RECEIPT FOR` `REGISTRATION`	`OF THE MOTOR VEHICLE TAX` `THE VEHICLE BEARING` `NO. KL 07 CV 4713`
`Exhibit P7`	`A TRUE COPY` `RECEIPT FOR` `REGISTRATION`	`OF THE ,MOTOR VEHICLE TAX` `THE VEHICLE BEARING` `NO. KL 07 BS 5504`
`Exhibit P8`	`A TRUE COPY` `RECEIPT FOR` `REGISTRATION`	`OF THE MOTOR VEHICLE TAX` `THE VEHICLE BEARING` `NO. KL 07 CN 7073`
`Exhibit P9`	`A TRUE COPY` `CUM RETURN (` `CONTRIBUTION`	`OF THE ELECTRONIC CHALLAN` `ECR) EVIDENCING PAYMENT OF` `TOWARDS EPF BY THE`

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 PETITIONERS IN RESPECT OF THEIR DRIVERS
 UP TO THE MONTH JANUARY 2023 WITH
 ESTABLISHMENT CODE NO.KRKCH0027884000
 Exhibit P10 A TRUE COPY OF THAT JUDGMENT DATED
 NOVEMBER 23, 2021 IN W.P. (C) NO' 20553
 /2021

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 5443/2019

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 PETITIONER(S) EXHIBITS

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`EXHIBIT P1`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AD-4786.`
`EXHIBIT P1a`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-65A-4862.`
`EXHIBIT P1b`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-41-W-4389.`
`EXHIBIT P1c`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-Z-2077.,`
`EXHIBIT P1d`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-65F 1027.`
`EXHIBIT P1e`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AA-9113.`
`EXHIBIT P1f`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-65H-6768.`
`EXHIBIT P1g`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AQ-3420.`
`EXHIBIT P1h`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING`

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W.P.(C) No.33774 of 2018 & connected cases

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	`REGISTRATION NO.KL-10AY-1962.`
`EXHIBIT`	`P1i` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-65K-340.`
`EXHIBIT`	`P1j` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-53-3906.`
`EXHIBIT`	`P1k` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AP-444.`
`EXHIBIT`	`P2` `TRUE COPY OF COMBINED CHALLAN BEARING` `TRRN 2711811005335 ISSUED BY THE FOURTH` `RESPONDENT.`
`EXHIBIT`	`P3` `TRUE COPY OF THE JUDGMENT OF THIS` `HONOURABLE COURT DATED 04-12-2018 IN WPC` `NO.39351/2018.`
`EXHIBIT`	`P4` `TRUE COPY OF THE JUDGMENT OF THIS` `HONOURABLE COURT DATED 14.11.2018 IN WPC` `NO.34376/2018.`

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 5478/2019

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 PETITIONER(s) EXHIBITS

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 EXHIBIT P1 TRUE COPY OF COMBINED CHALLAN BEARING
 TRRN 2711811003632 ISSUED BY THE FOURTH
 RESPONDENT.
 EXHIBIT P2 TRUE COPY OF THE JUDGMENT OF THIS
 HONOURABLE COURT DATED 30-11-2018 IN
 WP(C) NO. 38988/2018.
 EXHIBIT P3 TRUE COPY OF THE JUDGMENT OF THIS
 HONOURABLE COURT DATED 14-11-2018 IN
 WP(C) NO. 34376/2018.

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 5510/2019

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 PETITIONER(S) EXHIBITS

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`EXHIBIT`	`P1` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-55-G-3282.`
`EXHIBIT`	`P1` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-X-8596.`
`EXHIBIT`	`P1` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-55-T-1596.`
`EXHIBIT`	`P1` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-55-H-8996.`
`EXHIBIT`	`P1` `TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-55-R-7596.`
`EXHIBIT`	`P2` `TRUE COPY OF COMBINED CHALLAN BEARING` `TRRN 2711811003646 ISSUED BY THE THIRD` `RESPONDENT.`
`EXHIBIT`	`P3` `TRUE COPY OF THE JUDGMENT DATED` `05/12/2018 IN WP(C) NO.39550/2018.`

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 8293/2019

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 PETITIONER(S) EXHIBITS

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`EXHIBIT P1`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE KL-9/P. 8452`
`EXHIBIT P2`	`TRUE COPY OF THE REGULAR PERMIT ISSUED` `IN RESPECT OF THE SAID VEHICLE VALID` `TILL 13-07-2019 DATED 15-7-2014`
`EXHIBIT P3`	`TRUE COPY OF THE REGISTRATION DETAILS OF` `THE VEHICLE WHICH WOULD SHOW THAT THE` `NAME OF REGISTERED OWNER N. BALAKRISHNAN` `WITH EFFECT FROM 11-10-2004`
`EXHIBIT P4`	`TRUE COPY OF THE REGISTRATION DETAILS OF` `THE VEHICLE KL-09/P. 8452 WHICH WOULD` `SHOW THAT THE REGISTERED OWNER OF THE` `VEHICLE WAS THE PRINCIPAL, P.V.S.H AND H` `THANGAL MEMORIAL PUBLIC SCHOOL,` `KODUVALLY, KOZHIKODE WITH EFFECT FROM` `31-5-2012.`
`EXHIBIT P5`	`TRUE COPY OF THE REGISTRATION DETAILS` `WHICH WOULD SHOW THAT MOHAMMED SHAFEEK` `WAS THE REGISTERED OWNER OF THE VEHICLE` `IN QUESTION FROM 5-4-2013.`
`EXHIBIT P6`	`TRUE COPY OF THE DETAILS OF THE PREVIOUS` `OWNERS DOWNLOADED FROM THE WEB SITE OF` `THE MOTOR VEHICLES DEPARTMENT.`
`EXHIBIT P7`	`TRUE COPY OF THE REQUEST SUBMITTED` `BEFORE THE 3RD RESPONDENT DATED` `11-09-2018.`

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 10979/2019

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 PETITIONER(S) EXHIBITS

¶292

`EXHIBIT P1`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF THE VEHICLE BEARING` `REGISTRATION NO.KL-10-L-3453 ISSUED BY` `THE FIRST RESPONDENT.`
`EXHIBIT P2`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF THE VEHICLE BEARING` `REGISTRATION NO.KL-10 AU-9787 ISSUED BY` `THE FIRST RESPONDENT`
`EXHIBIT P3`	`TRUE COPY OF THE STAGE CARRIAGE PERMIT` `DATED 08/03/2016 ISSUED BY THE FIRST` `RESPONDENT`
`EXHIBIT P4`	`TRUE COPY OF THE COMBINED CHALLAN ISSUED` `BY THE THIRD RESPONDENT IN FAVOUR OF THE` `TP TRAVELS`
`EXHIBIT P5`	`TRUE COPY OF THE JUDGMENT OF THIS` `HONOURABLE COURT DATED 02.11.2018 IN` `WP(C)NO.35831/2018`
`EXHIBIT P6`	`TRUE COPY OF THE JUDGMENT OF THIS` `HONOURABLE COURT DATED 14.03.2019 IN WP` `(C)NO.7590/2019`

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 13419/2019

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 PETITIONER(S) EXHIBITS

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`EXHIBIT P1`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AP-3486`
`EXHIBIT P1a`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AS-3486`
`EXHIBIT P1b`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-55-B-287`
`EXHIBIT P1c`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AH-5084`
`EXHIBIT P1d`	`TRUE COPY OF THE REGISTRATION` `CERTIFICATE OF VEHICLE BEARING` `REGISTRATION NO.KL-10-AB-3886`
`EXHIBIT P2`	`TRUE COPY OF COMBINED CHALLAN BEARING` `TRRN.2711905000020 ISSUED BY THE THIRD` `RESPONDENT`
`EXHIBIT P3`	`TRUE COPY OF THE INTERIM ORDER OF THIS` `HONOURABLE COURT DATED 25.01.2019 IN` `W.A.NO.149/2019`

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 33778/2018

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 PETITIONER(S) EXHIBITS

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 EXHIBIT P1 TRUE COPY OF THE CHELAN SHOWING THE
 REMITTANCE OF CONTRIBUTION TO THE
 PROVIDENT FUND ORGANIZATION.

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 33932/2018

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 PETITIONER(S) EXHIBITS

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 EXHIBIT P1 TRUE COPY OF THE CHELAN SHOWING THE
 REMITTANCE OF CONTRIBUTION TO THE
 PROVIDENT FUND ORGANIZATION.

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W.P.(C) No.33774 of 2018 & connected cases

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APPENDIX OF WP(C) 33774/2018

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 PETITIONER(S) EXHIBITS

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 EXHIBIT P1 TRUE COPY OF THE CHELAN SHOWING THE
 REMITTANCE OF CONTRIBUTION TO THE
 PROVIDENT FUND ORGANIZATION.

G & M Transporting Co. v. *the Joint Regional Transport Officer

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G & M Transporting Co. v. *the Joint Regional Transport Officer

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