IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 23693 of 1998(U)
1. P.J.THOMAS
... Petitioner
Vs
1. STATE OF KERALA
... Respondent
For Petitioner :SRI.P.C.JOSEPH
For Respondent : No Appearance
The Hon'ble MR. Justice K.BALAKRISHNAN NAIR
The Hon'ble MRS. Justice M.C.HARI RANI
Dated :09/06/2008
O R D E R
K.BALAKRISHNAN NAIR & M.C.HARI RANI, JJ.
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Original Petition No.23693 of 1998-U
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Judgment
Balakrishnan Nair, J.
The petitioner has approached this court, challenging the amendment
introduced to the Kerala Motor Vehicles Taxation Act, incorporating the
provision for one-time-tax on newly purchased motor vehicles, pursuant to the
Kerala Finance Act, 1998. The point raised is covered against him by the
decision of this court in Anas v. State of Kerala (1999(3) KLT 147). While
admitting the Original Petition on 01.12.1998, this court passed the following
interim order :
“Notice and interim direction on the following conditions :
1. The petitioner shall pay two years tax with additional tax if any, on the
vehicle.
2. He shall not sell, transfer or alienate the vehicle during the pendency
of the case.
3. The petitioner shall also file an undertaking before the registering
authority that he shall pay the tax with 18% interest within two weeks
OP 23693/98 2
from the date of the judgment if the OP is decided against the
petitioner.”
In view of the interim order quoted above, the State is entitled to get interest for
the period the petitioner has withheld payment of tax. But, having regard to the
present rate of interest available in the money market, we feel that interest
need be levied only @ 12% per annum. In the interest of justice, it is ordered
accordingly. Subject to the above direction, the Original Petition is dismissed.
K.BALAKRISHNAN NAIR, JUDGE
09.06.2008 M.C.HARI RANI, JUDGE
sta
OP 23693/98 3