IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 27972 of 2004(E)
1. RAJESH BATHIJA, S/O.K.S.BATHIJA,
... Petitioner
2. GOPAL TAKUR, TOURIST OPERATOR, 79/2.
Vs
1. MOTOR VEHICLE INSPECTOR,
... Respondent
For Petitioner :SRI.G.HARIHARAN
For Respondent : No Appearance
The Hon'ble MR. Justice K.BALAKRISHNAN NAIR
Dated :18/09/2008
O R D E R
K. BALAKRISHNAN NAIR, J.
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W.P.(C) Nos.14802, 17111 & 27972 OF 2004
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Dated this the 18th day of September, 2008
J U D G M E N T
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The petitioners are operating contract carriages from
Karnataka to Kerala. They have to pay motor vehicles tax as per the
provisions of the Kerala Motor Vehicles Taxation Act to use the
roads in Kerala. At the time of every entry, they are being
compelled to pay tax. But, the petitioners say they are ready to pay
the tax for one quarter in a lump. Such payment will be more
profitable to them. But, the said request of the petitioners were not
acceptable to the taxation officers concerned. Hence, these writ
petitions.
The point raised by the petitioners is covered in their favour
by the decision of this Court in Balan v. State of Kerala [2004(1)
KLT 479]. Accordingly, these writ petitions are liable to be allowed.
If the petitioners offer tax for their vehicles for a quarter in a lump
to operate them in Kerala, the concerned taxation officers shall
receive the same.
The writ petitions are disposed of as above.
(K.BALAKRISHNAN NAIR, JUDGE)
ps