Disposed

Deepu C. Jose, v. the Joint Regional Transport Officer

Kerala HC3 Nov 2023WP(C)/8809/2023

Case brief

AI extract

What is this about?

The Court disposed of a writ petition regarding recovery of motor vehicle tax on an accident-damaged, garaged bus. It directed tax authorities to consider the petitioner's claim for exemption and refrain from coercive steps until a fresh decision is made based on proper evidence.

What did the court decide?

Petitioner directed to appear before the 1st respondent with evidence on 15.11.2023 to prove non-liability to pay tax; no coercive steps to be taken till a fresh decision is taken.

Deepu C. Jose, Vs the Joint Regional Transport Officer — Service and Employment | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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FRIDAY, THE 3^RD DAY OF NOVEMBER 2023 / 12TH KARTHIKA, 1945 WP(C) NO. 8809 OF 2023

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PETITIONER/S:

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DEEPU.C.JOSE, AGED 32 YEARS S/O JOSE, "VADAKKEKUDIYIRIPPIL HOUSE" UZHAVOOR.P.O., KOTTAYAM DISTRICT, PIN - 686634

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BY ADVS. G.HARIHARAN PRAVEEN.H. K.S.SMITHA V.R.SANJEEV KUMAR GENTLE C.D.

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RESPONDENT/S:

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1 THE JOINT REGIONAL TRANSPORT OFFICER , SUB REGIONAL TRANSPORT OFFICE, UZHAVOOR, KOTTAYAM DISTRICT, PIN - 686634

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2 DEPUTY TAHSILDAR (RR), MEENACHIL TALUK AT PALA, KOTTAYAM DISTRICT -, PIN - 686575 3 THE VILLAGE OFFICER, UZHAVOOR VILLAGE, MEENACHIL TALUK, KOTTAYAM DISTRICT, PIN - 686634

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4 STATION HOUSE OFFICER (INCHARGE), NELLIE POLICE OUT POST , POLICE STATION JARI ROAD MARIGAON DISTRICT, ASSAM, PIN - 782105

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5 DISTRICT TRANSPORT OFFICER, MORIGAON TOWN, W. NO.2, OPP. DRDA OFFICE MORIGAON, ASSAM., PIN - 782105

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WP(C) NO. 8809 OF 2023

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6 M/S.GULF ASHLEY MOTOR LTD., NEAR SANSKRITI GURUKUL SCHOOL.P.O. GORCHUK, HOM GAON, DPS ROAD, NOWAGAON, GUWAHATI - 761035, ASSAM, REPRESENTED BY ITS MANAGING DIRECTOR

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BY ADV PUBLIC PROSECUTOR

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OTHER PRESENT:

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SMT.JASMINE M.M.-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 8809 OF 2023

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J U D G M E N T

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The present writ petition has been filed with the following reliefs:

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(i) Issue a writ of mandamus or any other appropriate writ or order commanding the 1st respondent to consider and take a decision on Exhibit P6 objection filed against the initiation of RR proceedings for realization of Motor Vehicle Tax on the vehicle mentioned in Exhibit.P1 during the period in which the vehicle is kept outside the State of Kerala as evidenced by Exhibit P3 report issued by the 4^th respondent as well as by the issuance of Exhibit P7 inspection report by the 5th respondent;

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(ii) Issue a writ of mandamus or any other appropriate writ or order restraining the respondents 1 to 3 from proceeding under RR Act for realization of the amount demanded vide Exhibit P5 RR notice pending consideration of Exhibit P6 objection by the 1st respondent; and

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(iii) To pass such other orders or reliefs as this Hon'ble Court deems fit in the interest of justice.”

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Learned counsel for the petitioner submits

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that the petitioner's 2018 model Ashok Leyland

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WP(C) NO. 8809 OF 2023

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contract carriage bus bearing registration No.KL67/B-1666, which covered with a contract carriage permit issued by the first respondent, had met with an accident in Marigaon District of Assam State causing serious damage to the bus. The vehicle was garaged in the Police Station premises for the period from 10.12.2021 till March, 2022 and since then in the yard of the sixth respondent, an authorised service agency of Ashok Leyland at Guwahati, for carrying out repair works. The impugned notice, Ext.P5, dated 20.10.2022 has been issued for recovery of motor vehicles tax with respect to the vehicle in question for the period when the vehicle was in garage, first at the Police Station and thereafter at the yard of the sixth respondent for its repair works.

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Learned Government Pleader, however, submits that the petitioner was informed about the tax by the authorities and hence, the petitioner is duty bound to inform the authorities about the accident and consequent garaging of the vehicle at

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WP(C) NO. 8809 OF 2023

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the police station etc. The petitioner has produced some documents, including photographs, in respect of his claim for the first time in this writ petition. Therefore, the recovery notice has been issued.

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I have considered the submissions and perused the writ petition.

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The petitioner ought to have intimated the authority under Section 5 of the Kerala Motor Vehicles Taxation Act, 1976 regarding the factum of the accident and consequent garaging of the vehicle at the Police Station and at the yard of the sixth respondent for the relevant period, to claim exemption from payment of motor vehicles tax. The petitioner has submitted some documents before this Court. However, those documents were not taken note of by the authorities while coming to the conclusion that the petitioner is liable to pay motor vehicles tax.

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In view of the above, the present writ petition is disposed of with a direction to the

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WP(C) NO. 8809 OF 2023

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first respondent to afford an opportunity to the petitioner to prove his claim that he is not liable to pay the motor vehicles tax demanded vide Ext.P5 with respect to the contract carriage bus bearing registration No.KL-67/B-1666, which met with an accident on 10.12.2021 and has been garaged since then, first at the Police Station and thereafter at the yard of the sixth respondent. The petitioner is directed to appear before the first respondent with all relevant documents and evidence on 15.11.2023 in respect of his claim. Till a fresh decision is taken by the first respondent as above, no coercive steps shall be taken against the petitioner.

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The present writ petition is disposed of as above. Pending interlocutory application, if any, in the writ petition stands dismissed.

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Sd/DINESH KUMAR SINGH JUDGE

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WP(C) NO. 8809 OF 2023

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APPENDIX OF WP(C) 8809/2023

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PETITIONER EXHIBITS

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Exhibit P1	A TRUE COPY OF THE REGISTRATION CERTIFICATE OF BUS BEARING KL-67B-1666
Exhibit P2	A TRUE COPY OF THE CONTRACT CARRIAGE PERMIT DATED 14.06.2018 WHICH IS VALID UPTO 13.06.2023
Exhibit P3	A TRUE COPY OF THE POLICE REPORT DATED 10.12.2021 ISSUED BY THE IN CHARGE OF NELLIE POLICE OUT POST IN MARIGAON DISTRICT IN ASSAM
Exhibit P4	A TRUE PHOTOGRAPH OF THE GARAGE OF THE 6TH RESPONDENT WHEREIN THE VEHICLE MENTIONED IN EXHIBIT.P1
Exhibit P5	A TRUE COPY OF THE NOTICE DATED 20.10.2022 ISSUED U/S 34 OF THE RR ACT BY THE 2ND RESPONDENT THROUGH THE 3RD RESPONDENT
Exhibit P6	A TRUE COPY OF THE OBJECTION DATED 15.12.2022 SENT BY THE PETITIONER ADDRESSED TO THE RESPONDENTS 1 AND 2
Exhibit P7	A TRUE COPY OF THE REPORT DATED 09.02.2022 ISSUED BY THE 5TH RESPONDENT ABOUT THE ACCIDENT OCCURRED ON 10.12.2022

Deepu C. Jose, v. the Joint Regional Transport Officer

Case brief

What is this about?

What did the court decide?

Deepu C. Jose, v. the Joint Regional Transport Officer

Case brief

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What did the court decide?

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