IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 1989 of 2008(J)
1. T.K.RADHAKRISHNAN, PROPRIETOR,
... Petitioner
2. K.T.PRASANNA,
Vs
1. JOINT REGIONAL TRANSPORT OFFICER,
... Respondent
2. DISTRICT EXECUTIVE OFFICER,
For Petitioner :SRI.G.HARIHARAN
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :16/01/2008
O R D E R
ANTONY DOMINIC, J.
= = = = = = = = = = = = = = = =
W.P.(C) No. 1989 OF 2008 J
= = = = = = = = = = = = = = = =
Dated this the 16 th January, 2008
J U D G M E N T
Petitioner complains that motor vehicle tax in respect of the
vehicle is not accepted. According to the petitioner refusal of
acceptance of tax is for the reason that the petitioner has not paid
the contribution due under the Kerala Motor Transport Workers’
Welfare Fund Act, 1985 (for short the ‘Act’). It is contended that the
vehicle in question is used for catering service and that is not
included among the categories mentioned in Ext. P4 and hence
contribution is not payable.
2. I am not in a position to accept the contention of the
learned counsel for the petitioners. The reason for non-acceptance
of tax is non-payment of contribution. Motor transport
undertaking has been defined in Section 2(h) of the Act as a motor
transport undertaking engaged in carrying passengers or goods or
both by road for hire or reward and includes a private carrier. In
WPC No. 1989/08 -2-
this case the petitioners cannot contend that the vehicle belonged to
them does not come at least within the category of private carrier.
If that be the position, the petitioners cannot claim that the vehicle
used for catering service is excluded from the provisions of the Act.
Further on a perusal of Ext. P4, I do not find any provision excluding
vehicles used for catering services as contended by the petitioners.
If that be so, the respondents are right in refusing to accept tax in
view of the default committed by the petitioners for making
payment of contribution under the Welfare Fund Scheme.
Writ petition flails and is dismissed.
ANTONY DOMINIC
JUDGE
jan/-