IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 612 of 2008(W)
1. THE MANAGER,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
2. THE REGIONAL TRANSPORT AUTHORITY,
3. THE DISTRICT OFFICER,
For Petitioner :SRI.LIJI.J.VADAKEDOM
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :04/01/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) No. 612 OF 2008 W
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Dated this the 4th January, 2008
J U D G M E N T
Petitioner submits that the 2nd respondent is not accepting the
motor vehicles tax in respect of the vehicles owned by the
petitioner and is insisting that a clearance certificate should be
produced from the 3rd respondent for acceptance of tax. If, as a
matter of fact, the establishment of the petitioner is covered by the
provisions of the Employees Provident Fund and Miscellaneous
Provisions Act, 1952 as contended by the counsel for the petitioner,
the petitioner is entitled to exemption as provided under Section 4
(1) of the Kerala Motor Transport Workers Welfare Fund Act.
Referring to Exts. P5 and P6 petitioner submits that his
establishment is covered under the E.P.F. Act and that upto-date
contribution has been completely paid.
2. In view of the fact that such covered establishments are
exempted from the Welfare Fund Act, there is no justification for the
WPC No. 612/08 -2-
2nd respondent to insist on the production of a clearance certificate
from the 3rd respondent. Therefore, I dispose of this writ petition
directing that the 2nd respondent shall accept tax in respect of the
vehicles owned by the petitioner without insisting on a clearance
certificate from the 3rd respondent. However, such acceptance of
tax shall be on condition that the petitioner produces proof to the
satisfaction of the 2nd respondent that upto-date provident fund
contribution has been paid.
ANTONY DOMINIC
JUDGE
jan/-