IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 1291 of 2011(J)
1. P.K.DAMODHARAN,
... Petitioner
2. SUBRAMANIAN K.C., AGED 62 YEARS,
3. DEVASSY XAVIER P., AGED 61 YEARS,
Vs
1. THE EXECUTIVE OFFICER,
... Respondent
2. THE REGISTERING AUTHORITY (TAXATION
For Petitioner :SRI.ASOK M.CHERIAN
For Respondent :SRI.P.RAMAKRISHNAN, SC,KMTWF BOARD
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :19/01/2011
O R D E R
C.K.ABDUL REHIM, J
---------------------------------------
W.P(C) No.1291 of 2011-J
----------------------------------------
Dated this the 19th day of January, 2011.
J U D G M E N T
The petitioners claim to be registered owners of
autorickshaw which are being plied by themselves as self
employment venture. According to the petitioners all of them
have crossed the age of 60 years. Under such circumstances
contention is that they will not come within the definition of
worker under the Kerala Motor Transport Workers Welfare Fund
Act. Since the vehicles are plied by themselves they will not
come within the definition of ’employer’ or ’employee’ under
Section 2(d) and (e) respectively, is the contention. In view of
the situation, the petitioners claim exemption from payment of
contributions to the Kerala Motor Transport Workers Welfare
Fund.
2. Grievance of the petitioners is that the motor vehicles
tax due with respect to the vehicles owned by them is not being
accepted by the 2nd respondent insisting upon production of
proof regarding payment of contributions, which according to
them is illegal in the above mentioned circumstances.
W.P(C) No.1291 of 2011-J 2
3. The issue now stands covered in favour of the
petitioners by a decision of this Court in Ta-Aleemul Islam
Trust & Others V State of Kerala & others (2009(4) KHC
259). Therefore I am of the opinion that the insistence for
payment of contributions to the welfare fund could not be
sustained.
4. Under the above circumstances, the writ petition is
disposed of directing the 2nd respondent to accept motor vehicles
tax with respect to Autorickshaws owned by the petitioners
without insisting for production of proof regarding payment of
contributions to the welfare fund, subject to condition of the
petitioners producing Registration Certificates of their vehicles
in proof of the ownership, valid licence and badge, as well as
proof regarding age in order to prove that they are owners of the
vehicles plied by themselves and that they have crossed the age
of 60 years.
Sd/-
C.K.ABDUL REHIM
JUDGE
//True Copy//
ab P.A to Judge