Ratheesh v. Regional Transport Officer, Regional Transport Office, Mavelikkara; Regional Transport Officer, Regional Transport Office, Pathanamthitta

# **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS** **WEDNESDAY, THE 15[TH] DAY OF SEPTEMBER 2021 / 24TH BHADRA, 1943** **WP(C) NO. 18294 OF 2021** ## **PETITIONER :** **RATHEESH, AGED 37 YEARS, S/O. GOPALAN, PALLIPADEETTATHIL, ULAVAKKADU, PALAMEL, MAVELIKKARA.** **BY ADVS. R.SUNIL KUMAR A.SALINI LAL** ## **RESPONDENTS :** **1 REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, MAVELIKKARA - 690101.** - **2 REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, PATHANAMTHITTA – 689645.** **BY SR.GOVT.PLEADER ADV.THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C) NO. 18294 OF 2021** 2 ## **BECHU KURIAN THOMAS, J.** =-=-=-=-=-=-=-=-=-=-=-=-=-= **W.P.(C).No.18294 of 2021** =-=-=-=-=-=-=-=-=-=-=-=-=-= **Dated this the 15[th] day of September, 2021** ## **JUDGMENT** This writ petition is filed seeking a direction to exempt the petitioner from paying motor vehicle road tax for the period 01.08.2019 to 14.01.2021. 2. According to the petitioner, he is the owner of a tipper lorry bearing Registration No.KL-24 C 5924 which was purchased as a second-hand vehicle on 10.12.2018. However, due to a forgery committed by the prior owner, the vehicle of the petitioner was blacklisted by the 2[nd] respondent. Petitioner was unaware of the forgery and came to know about it only after the vehicle was blacklisted pursuant to a complaint by M/s.Shriram Finance. Thereafter petitioner approached this Court and obtained Ext.P2 order from this Court which recorded that the vehicle has been removed from the blacklisting. 3. Petitioner contends that due to the blacklisting, he was unable to remit the tax or ply the vehicle on the road, as a result of which he sustained huge losses. The financial stringency underwent **WP(C) NO. 18294 OF 2021** 3 by the petitioner is put forth as a reason for avoiding payment of tax coupled with the inability to ply the vehicle. 4. The learned Senior Government Pleader, on instructions, submitted that there is no restriction on the petitioner in remitting the tax merely on account of blacklisting and in Ext.P2 judgment itself, this Court had recorded that the petitioner's vehicle had been removed from the blacklist itself and had even been permitted to remit the tax. 5. I have heard Adv.A.Salini Lal, the learned counsel for the petitioner as well as Dr.Thushara James, the learned Senior Government Pleader. 6. On a consideration of the issues arising in the case, I find that the liability to remit the tax under the Kerala Motor Vehicles Taxation Act cannot be avoided on account of non-plying of the vehicle and that too on the basis of a request made subsequent to the occurring of the alleged event of non-plying. Admittedly petitioner had not submitted the 'G Form' in accordance with Section 5 of the Kerala Motor Vehicle Taxation Act, claiming exemption from payment of tax due to non-user of the vehicle in question. In such circumstances, the claim of the petitioner to avoid remitting the tax due, for the period aforesaid, is not liable to be granted. **WP(C) NO. 18294 OF 2021** 4 7. On realising the disinclination of the court to exempt the petitioner from the payment of tax, the learned counsel for the petitioner beseeched this Court to grant an instalment facility to pay the amount of tax due on the vehicle and to permit the petitioner to ply the vehicle in the meantime. 8. After giving my anxious consideration to the aforestated request, I am inclined to grant an instalment facility to the petitioner. The fact that after purchasing the vehicle petitioner could not ply it for long is a significant facet of this case, especially since petitioner is not attributed with any involvement or knowledge in those allegations. However, the said facet of this case is not sufficient to allow the vehicle to ply on the road without clearing the tax arrears. 9. S.66 of the Motor Vehicles Act, 1988 (for short, 'the Act') prescribes that no transport vehicle shall be used in any public place without a valid permit. To obtain a valid permit it is essential to possess a fitness certificate for the vehicle as contemplated under S.84 (a) of the Act. As held by the larger Bench of this Court in _**Pareed Pillai v. Oriental Insurance Co.Ltd**_ [2018 (4) KLT 792] “fitness of a vehicle to be used as a transport vehicle is of paramount importance”. This Court went on to observe as follows :- **WP(C) NO. 18294 OF 2021** 5 _17. The stipulations under the provisions clearly substantiate the importance and necessity to have a valid Fitness Certificate to the transport vehicle at all times. The above prescription converges on the point that Certificate of Registration, existence of valid Permit and availability of Fitness Certificate, all throughout, are closely interlinked in the case of a transport vehicle and one requirement cannot be segregated from the other. The transport vehicle should be completely fit and road worthy, to be plied on the road, which otherwise may cause threat to the lives and limbs of passengers and the general public, apart from damage to property. Only if the transport vehicle is having valid Fitness Certificate, would the necessary Permit be issued in terms of S.66 of the Act and by virtue of the mandate under S.56 of the Act, no transport vehicle without Fitness Certificate will be deemed as a validly registered vehicle for the purpose of S.39 of the Act, which stipulates that nobody shall drive or cause the motor vehicle to be driven without valid registration in public place or such other place, as the case may be. These requirements are quite 'fundamental' in nature; unlike a case where a transport vehicle carrying more passengers than the permitted capacity or a goods carriage carrying excess quantity of goods than the permitted extent or a case where a transport vehicle was plying through a deviated route than the one shown in the route permit which instances could rather be branded as 'technical violations'. In other words, when a transport vehicle is not having a Fitness Certificate, it will be deemed as having no Certificate of Registration and when such vehicle is not having Permit or Fitness Certificate, nobody can drive such vehicle and no owner can permit the use of any such vehicle compromising with the lives, limbs, properties of the passengers/ general public._ **WP(C) NO. 18294 OF 2021** 6 _Obviously, since the safety of passengers and general pubic was of serious concern and consideration for the law makers, appropriate and adequate measures were taken by incorporating relevant provisions in the Statute, also pointing out the circumstances which would constitute offence; providing adequate penalty. This being the position, such lapse, if any, can only be regarded as a fundamental breach and not a technical breach and any interpretation to the contrary, will only negate the intention of the law makers._ 10. Apart from the above, Section 15 of the Kerala Motor Vehicles Taxation Act, 1976 (for short, 'the Taxation Act') stipulates that if the tax is not paid in respect of a transport vehicle, the validity of the permit for that vehicle shall be ineffective till the time tax is paid. S.15 of the Taxation Act is extracted as below :- ## “ **15. Transport Vehicle permit to be ineffective if tax** **not paid :** Notwithstanding anything contained in the Motor Vehicles Act, 1939 (Central Act 4 of 1939) if the tax due in respect of a transport vehicle is not paid within the prescribed period, the validity of the permit for that vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid”. 11. In view of the above mandatory provisions, the request of the petitioner for a direction to permit plying of his **WP(C) NO. 18294 OF 2021** 7 transport vehicle even before the tax is paid is against the clear mandate of the statute and is hence rejected. Accordingly, there will be direction to the first respondent to accept the tax due from the vehicle bearing Registration No.KL-24 C 5924 for the period 01.08.2019 to 14.01.2021 in six instalments. The payment of the first instalment shall be made on or before 30.09.2021. Petitioner will be at liberty to pay the tax due for the vehicle even before the stipulated instalments. The writ petition is disposed of as above. Sd/- **BECHU KURIAN THOMAS, JUDGE** RKM **WP(C) NO. 18294 OF 2021** 8 ## **APPENDIX OF WP(C) 18294/2021** **PETITIONER'S EXHIBITS :** **Exhibit P1 COPY OF REGISTRATION CERTIFICATE OF TIPPER BEARING REGISTRATION NO. KL-24-C-5924.** **Exhibit P2 COPY OF THE JUDGMENT DATED 18.1.2021 WP(C) NO.453/21.** **Exhibit P3 COPY OF THE ROAD TAX DUE DETAILS TAKEN FROM THE SITE.**