IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 31696 of 2007(W)
1. M/S ARJUNA NATURAL EXTRACTS(P)LTD.,
... Petitioner
Vs
1. REGIONAL TRANSPORT OFFICER,
... Respondent
2. THE ASSISTANT P.F.COMMISSIONER,
3. DISTRICT EXECUTIVE OFFICER,
For Petitioner :SRI.P.GEORGE VARGHESE
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :25/10/2007
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) No. 31696 OF 2007 W
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Dated this the 25th October, 2007
J U D G M E N T
The petitioner claims that they are entitled to
exemption from the Kerala Motor Transport Workers’
Welfare Fund Scheme, since their establishment is
covered under the provisions of the Employees Provident
Fund Act. In support of this plea Exts. P6 and P7
certificates issued by the Employees’ Provident Fund
Organisation have also been produced by the petitioner.
The complaint is that in the absence of clearance
certificate from the 3rd respondent they are not in a
position to remit tax in respect of the motor vehicles.
2. As is evident from Exts. P6 and P7 the
establishment of the petitioner is covered under the
Employees’ Provident Fund Act. If that be so, the
further question is only whether they have remitted
contribution upto-date. Once that has been done, the
petitioner is entitled to remit motor vehicles tax
without remittance of the dues to the 3rd respondent.
3. Therefore, if the petitioner is able to
WPC No. 31696/07 2
satisfy the 1st respondent that the upto-date P.F.
dues have been paid the 1st respondent cannot
insist on the clearance certificate of remittance of
the dues to the 3rd respondent. Hence, I dispose of the
writ petition directing that if the petitioner
satisfies the 1st respondent that it has remitted the
P.F. dues upto-date, the 1st respondent shall permit the
petitioner to remit the motor vehicle tax in respect of
its vehicle.
ANTONY DOMINIC
JUDGE
jan/-