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M/S.Pak N Pak vs District Executive Officer on 7 November, 2007

Kerala High Court
M/S.Pak N Pak vs District Executive Officer on 7 November, 2007
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 32944 of 2007(V)


1. M/S.PAK N PAK, 434/XIII, KARIKKASSERY
                      ...  Petitioner

                        Vs



1. DISTRICT EXECUTIVE OFFICER,
                       ...       Respondent

2. JOINT REGIONAL TRANSPORT OFFICER,

                For Petitioner  :SRI.A.JAYASANKAR

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :07/11/2007

 O R D E R
                       ANTONY DOMINIC, J.
                      ===============
                  W.P.(C) NO. 32944 OF 2007 V
                 =====================

            Dated this the 7th day of November, 2007

                           J U D G M E N T

Petitioner submits that they are entitled to remit Motor

Vehicles Tax without a clearance certificate issued by the 1st

respondent. The ground on which exemption is claimed is that the

establishment of the petitioner is a covered one under the

provisions of the Employees Provident Fund and Miscellaneous

Provisions Act. Ext.P2 is the certificate produced by the petitioner

in support of his contention that it is a covered establishment.

2. In respect of an establishment to which the EPF Act

applies, the provisions of the Motor Transport Workers Welfare Fund

Act is inapplicable. If that be so, the 2nd respondent is not justified

in demanding a clearance certificate from the 1st respondent for

accepting Motor Vehicles Tax tendered by the petitioner.

In view of the above, I dispose of this writ petition directing

that the 2nd respondent shall accept tax in respect of the vehicles

owned by the petitioner, if the petitioner produces proof to the

satisfaction of the 2nd respondent that upto-date contribution in

terms of EPF Act has been remitted by it.

ANTONY DOMINIC, JUDGE.

Rp

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