1981 JTR(Ker) 112
1981 AIR(Ker) 232 ; 1981 KLT(SN) 56 ; 1981 KHC 194
Kerala High Court
K.BHASKARAN
Travancore Rubberand Tea Co.Ltd. - Appellant
Versus
State of Kerala - Respondent
Decided On : 06/18/1981
The central legal point established in the judgment is the non-applicability of tax under the T.P.G. Act to vehicles not used on public roads.
Act Referred :KERALA MOTOR VEHICLES TAXATION OF PASSENGERS AND GOODS ACT : S.2(e), S.2(f)(i), S.4
Taxation - Motor Vehicles - Endorsements on Registration Certificate - Summary: The court allowed the writ petition, directing the deletion of endorsements with respect to tax under the T.P.G. Act and the refund of the tax amount paid by the petitioner company.
Fact of the Case:
The petitioner sought to quash the endorsements made by the Regional Transport Officer in the registration certificate of the petitioner's vehicles and to delete all endorsements made under Section 4 of the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963.
Finding of the Court:
The court found in favor of the petitioner, stating that the vehicles were not being used on public roads and therefore were not subject to payment under the T.P.G. Act. The court also referred to previous decisions and overruled the Division Bench ruling, restoring the Single Bench decision.
Issues: The issues involved the applicability of tax under the T.P.G. Act to vehicles not used on public roads and the validity of the endorsements made by the Regional Transport Officer.
Ratio Decidendi: The court's decision was influenced by the interpretation of the T.P.G. Act and previous court rulings, particularly the Supreme Court decision in Travancore Tea Co. Ltd. v. State of Kerala, AIR 1980 SC 1547.
Final Decision: The writ petition was allowed, and a writ of mandamus was issued to delete the endorsements with respect to tax under the T.P.G. Act and to refund the tax amount paid by the petitioner company.
Taxation - Motor Vehicles - Endorsements on Registration Certificate - Summary: The court allowed the writ petition, directing the deletion of endorsements with respect to tax under the T.P.G. Act and the refund of the tax amount paid by the petitioner company.
Fact of the Case:
The petitioner sought to quash the endorsements made by the Regional Transport Officer in the registration certificate of the petitioner's vehicles and to delete all endorsements made under Section 4 of the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963.
Finding of the Court:
The court found in favor of the petitioner, stating that the vehicles were not being used on public roads and therefore were not subject to payment under the T.P.G. Act. The court also referred to previous decisions and overruled the Division Bench ruling, restoring the Single Bench decision.
Issues: The issues involved the applicability of tax under the T.P.G. Act to vehicles not used on public roads and the validity of the endorsements made by the Regional Transport Officer.
Ratio Decidendi: The court's decision was influenced by the interpretation of the T.P.G. Act and previous court rulings, particularly the Supreme Court decision in Travancore Tea Co. Ltd. v. State of Kerala, AIR 1980 SC 1547.
Final Decision: The writ petition was allowed, and a writ of mandamus was issued to delete the endorsements with respect to tax under the T.P.G. Act and to refund the tax amount paid by the petitioner company.
M. Pathuse Mathai, Joseph Vellapally and S. Siri Jagan, for Petitioner; Govt. Pleader, for Respondents.
ORDER:-
The petitioner is the Travancore Rubber and Tea Co. Ltd., Trivandrum. This writ petition has been brought to call for the records connected with the endorsement made by the second respondent, the Regional Transport Officer, Idukki, in the registration certificate of the petitioner's tractors/trailers KLK 6776, KLK 6705 and lorry KLK 888 and to quash them. There is also prayer for a direction to the second respondent or to issue a writ of mandamus to delete all endorsements made in the Registration books of the petitioner's tractors/trailers KLK 6776 and KLK 6705 and lorry KLK 888 under Section 4 of the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963. Besides these there are other incidental reliefs sought in the writ petition.
2. The counsel for the petitioner company submitted that inasmuch as the vehicles are not being used on public roads, the endorsements requiring payment under the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963, (for short T.P.G. Act) would not apply in the case of those vehicles. He relied on the decision of the Supreme Court in Travancore Tea Co. Ltd. v. State of Kerala, AIR 1980 SC 1547. No doubt a Division Bench decision of this Court, earlier, in R.T.A. Idukki v. Philip, 1979 Ker LT 522 had in reversal of the view expressed by a single Bench of this Court in Philip v. Regional Transport Officer, 1977 Ker LT 218 taken the view that in cases where the vehicles are not used on public roads they are subject to payment under the T.P.G. Act. Now that the Supreme Court has overruled the Division Bench rulings of this Court in Travancore Tea Estates Co. Ltd. v. State of Kerala, ((1972) Ker LT 760) and Peermade Tea Co. Ltd. v. State of Kerala (1972 Ker LT 848) relied on by the Division Bench of this court in support of the decision in R.T.O., Idukki v. Philip (1979 Ker LT 522), virtually that ruling of the Division Bench stands overruled, and the Single Bench decision in Philip v. Regional Transport Officer (1977 Ker LT 218) restored.
3. The counsel for the petitioner also submitted that for another reason also the petitioner is entitled to succeed, at least as far as the tractors are concerned, inasmuch as the tractors-trailers are not vehicles attracting tax under the T.P.G. Act. This is the position accepted by this Court in State of Kerala v. Travancore Tea Estates Co. Ltd., ILR (1976) 2 Ker 653. The Government Pleader appearing for the State submitted that the Division Bench decision of this Court in State of Kerala v. Travancore Tea Estates Co. Ltd., ILR (1976) 2 Ker 653 is pending in appeal before the Supreme Court. For one thing so long as the Division Bench ruling of this Court remains in force that has to be followed. For another thing even by the decision of the Supreme Court in Travancore Tea Co. Ltd. v. State of Kerala, AIR 1980 SC 1547 the petitioner is entitled to succeed inasmuch as the vehicles involved are not used on the public roads.
4. For the foregoing reasons this writ petition is allowed. A writ of mandamus will be issued directing the second respondent to delete the endorsements with respect to tax under the T.P.G. Act and as a consequence to refund to the petitioner company the amount of Rs. 9697.50 paid by it by way of tax as requested for in prayer (b) in the writ petition.
5. This writ petition is ordered as above. There will be no order as to costs.
Petition allowed.