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.