High Court of KeralaDivision BenchWrit appeals allowed; Single Judge order set as...
Writ Appeals Nos. 2448/2018, 2449/2018, 48/2019, 87/2019, 149/2019, 150/2019, 152/2019, 162/2019, 170/2019, 180/2019, 207/2019, 229/2019, 235/2019, 246/2019, 274/2019, 647/2019 and connected W.P.(C). Nos. 3474/2019, 5585/2019 & 5991/2019 - High Court of Kerala at Ernakulam consolidated judgment
Case / Petition Number:WA 2448/2018; WA 2449/2018; WA 48/2019; WA 87/2019; WA 149/2019; WA 150/2019; WA 152/2019; WA 162/2019; WA 170/2019; WA 180/2019; WA 207/2019; WA 229/2019; WA 235/2019; WA 246/2019; WA 274/2019; WA 647/2019; WP(C) Nos. 3474/2019, 5585/2019 & 5991/2019
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- The Hon'ble Mr. Justice Amit Rawal
- The Hon'ble Mrs. Justice C.S. Sudha
- Judgment Date
- 2024-02-27
- Court Decision / Holding
- Writ appeals allowed; the Single Judge’s order is set aside. The Board’s demand for NOC is dispensed with so long as the establishment produces a recent EPF ECR evidencing contributions; The RTO shall accept motor vehicle tax on production of ECR; Costs to be borne by the parties.
- Final Disposition
- Writ appeals allowed; Single Judge order set aside; NOC requirement dispensed with where EPF ECR is produced; RTO to accept tax; Costs borne by parties; All connected W.A.s disposed of accordingly.
Parties to the Case
Appellants / Petitioners
- Sulfiker M. (Sulfiker.M.)
- C.K. Rafeeq
- M/S.K.P.Brothers
- M/S Benziya Travels
- M/S Royal Associates
- M/S Prestige Service
- M/S Royal Transports
- M/S Aradhana Tours and Travels
- Abbas E.
- Abubacker
- Mohammed Musthafa Kurikkal
- M/S Active Travels
- M/S Vee Pee Road Lines
- M/S Friends Road Ways
- Moideenkutty P.C.
- Jalaja Sreekumar
- T.P.Travels
Respondents
- Regional Transport Officer, Malappuram
- Regional Provident Fund Commissioner, EPFO, Kozhikode
- District Executive Officer, Kerala Motor Transport Workers' Welfare Fund Board, Malappuram
Legal Representation & Advocates
Counsels for Petitioners
- • G. Hariharan
- • Praveen H.
- • K.S. Smitha
- • V.R. Sanjeev Kumar
- • Dr. Abraham P. Meachinkara
- • Sri Pratheesh
- • Sri Syed M Thangal
- • Saju J. Vallyara
- • K.V. Gopinath Nair
Counsels for Respondents
- • Dr. Abraham P. Meachinkara
- • Sri Pratheesh
- • Sri Syed M Thangal
Case Synopsis & Summary
These writ appeals and connected petitions challenge a common order directing motor vehicle tax payment to be accompanied by an NOC from the Kerala Motor Transport Workers' Welfare Fund Board, until the establishment proves EPF contributions via EPF receipts. The appellants operate transport undertakings registered under various motor transport companies across Malappuram district. The appellants argued that where the establishment is covered under the Employees Provident Funds and Miscellaneous Provisions Act, 1952, as evidenced by EPF registration and payment, they fall under EPF Act and therefore are exempt from the Kerala Motor Transport Workers' Welfare Fund Act, 1985 contributions; Hence, NOC should not be insisted. The respondents EPFO and Welfare Fund Board contended that NOC ensures proper allocation of contributions and avoids double payment; They argued that even where EPF Act applies, the Welfare Fund Act may require contributions for certain categories; They rely on Hymavathi K.V. (2008) for the conflict and Unni Mammu Haji's case for the Welfare Fund Act's applicability. The High Court, in a consolidated judgment, clarifies that where an establishment is covered by the EPF Act (Central Act), the Welfare Fund Act's contribution requirement does not apply. The proviso to Section 4(1) of the Welfare Fund Act exempts such undertakings. The court further holds that production of recent EPF ECR receipts suffices for tax clearance, obviating the need for an NOC from the Welfare Board. The orders of the single judge are set aside; the writ appeals are allowed with costs to follow, and the RTO must accept tax on production of ECR.
Provisions of Law Cited
Kerala Motor Transport Workers' Welfare Fund Act, 1985 – Section 3Kerala Motor Transport Workers' Welfare Fund Act, 1985 – Section 4Proviso to Section 4(1) (and related subsections) of the Kerala Motor Transport Workers' Welfare Fund Act, 1985Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Central Act 19 of 1952)Payment of Gratuity Act, 1972 (Central Act 39 of 1972)
Legal Doctrines & Maxims
- Non obstante clause in EPF Act (overriding effect on Welfare Fund Act)
- proviso to S.4 of the Welfare Fund Act exempts EPF-covered establishments
- Interplay and coexistence of Central EPF Act and State Welfare Fund Act (Petitioner/Respondent arguments)
Submissions & Arguments
Contentions of Appellants / Petitioners
The appellants contended that once an establishment is covered by the EPF Act (Central Act, 1952), either under sub-section (3) or (4), they fall outside the Kerala Motor Transport Workers' Welfare Fund Act, 1985, and thus are exempt from its contributions. They argued that requiring NOC from the Welfare Board causes harassment and is unnecessary where EPF contributions are evidenced by ECR. They relied on Hymavathi K.V. to support the EPF exemption framework.
Contentions of Respondents
The respondents argued that even if EPF Act applies, contributions may still be due under the Welfare Fund Act in some circumstances, and NOC is needed to avoid misallocation or double payment. They argued the Welfare Fund regime remains applicable where Central Act does not apply and that ECR alone may not suffice without corroborating NOC verification.
Cited Precedents (2)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| Hymavathi K.V. v. Special Deputy Tahsildar and Others | 2008 (3) KHC 639 | Positive | Used to support the proposition that establishments covered under the EPF Act are exempt from Welfare Fund Act contributions when central legislation applies. |
| Unni Mammu Haji's case | Unknown | Positive | Cited for observation that Welfare Fund Act applies only to establishments not covered by the Central Act; used to contextualize interaction between the EPF Act and Welfare Fund Act. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
# **THE HONOURABLE MR. JUSTICE AMIT RAWAL**
## **&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
## **WA NO. 2448 OF 2018**
**AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.34376 OF 2018 OF**
## **HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER:**
**SULFIKER.M. AGED 47 YEARS S/O.MOOSA, MANAGER, M/S.THOUFEEQ TRANSPORT COMPANY, AMINA MANZIL, KALOTH, KODOTTY, MALAPPURAM DISTRICT.**
**BY ADVS.G.HARIHARAN PRAVEEN.H. K.S.SMITHA V.R.SANJEEV KUMAR**
## **RESPONDENTS/RESPONDENTS:**
- **1 REGIONAL TRANSPORT OFFICER, MALAPPURAM-676 505.**
- **2 REGIONAL PROVIDENT FUND COMMISSIONER, OFFICE OF THE EMPLOYEES' PROVIDENT FUND ORGANIZATION, SUB REGIONAL OFFICE, KOZHIKODE-673 006.**
- **3 DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND, MALAPPURAM-676 505.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
2
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945 WA NO. 2449 OF 2018**
**AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.35082 OF 2018**
## **OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC**
**C.K.RAFEEK,AGED 40 YEARS MANAGER, M/S. MARVA MOTORS, S/O.MOHAMMED, CHALATTIL KALLADITHODI HOUSE, MELMURI P.O., MALAPPURAM DISTRICT-676 517.**
**BY ADVS.G.HARIHARAN SRI.PRAVEEN.H. SMT.K.S.SMITHA SRI.V.R.SANJEEV KUMAR**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 REGIONAL TRANSPORT OFFICER, MALAPPURAM-676 505.**
- **2 REGIONAL PROVIDENT FUND COMMISISONER, OFFICE OF THE EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB REGIONAL OFFICE, KOZHIKODE-673 006.**
- **3 DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS WELFARE FUND, MALAPPURAM-676 505.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG. SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD**
**SRI SYED M THANGAL, SPL GP (TAX)**
## **THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.87/2019, 150/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
3
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 48 OF 2019**
**AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.36282 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
**M/S.K.P.BROTHERS, KARAKUNNU P.O., MANJERI-676123, MALAPPURAM DISTRICT, REPRESENTED BY ITS PROPRIETOR, K. MOHAMMED, AGED 52 YEARS, S/O ABDULLA.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM-676505.**
- **2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE-673006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676504.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
4
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945 WA NO. 87 OF 2019**
**AGAINST THE JUDGMENT DATED 21.11.2018 IN WP(C) NO.37715 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC :**
**M/S.BENZIYA TRAVELS KADAMBODE P.O., MANJERI VIA., PANTHALLOOR, MALAPPURAM DISTRICT, REPRESENTED BY ITS PROPRIETOR, HAMZA, AGED 59 YEARS, S/O. CHERIYAMOHAMMED.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER MALAPPURAM, PIN- 676505.**
- **2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE-673006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM, PIN- 676504.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG. SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
5
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 149 OF 2019**
**AGAINST THE JUDGMENT DATED 6.12.2018 IN WP(C) NO.39497 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/WRIT PETITIONER IN WPC:**
**MUHAMMED KOYA AGED 55 YEARS PROPRIETOR, M/S BABU TRAVELS, NARUKARA THURAKKAL MANJERI, MALAPURAM DISTRICT.**
**BY ADV K.V.GOPINATHAN NAIR**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM-676505.**
- **2 REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHANIDHI BHAVAN, ERANJIPPALAM, KOZHIKODE - 673 006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM - 676 505.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO**
**SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
6
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 150 OF 2019 AGAINST THE JUDGMENT DATED 27.11.2018 IN WP(C) NO.34613 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
**M/S ROYAL ASSOCIATES**
**KPM BUILDING, DOWN HILL, TIRUR ROAD, PIN - 676 519, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SHAMEER P., AGED 42 YEARS, S/O. ABDUL RAZACK.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM, PIN- 676 505**
- **2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O, KOZHIKODE - 673 006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM, PIN - 676 504.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG. SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
7
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 152 OF 2019**
**AGAINST THE JUDGMENT DATED 6.12.2018 IN WP(C) NO.39442 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
**ABDU RAHIMAN AGED 52 YEARS PROPRIETOR, RINSHA TRANSPORT COMPANY, KARAPOOLA HOUSE, NARUKARA P O, MANJERI, MALAPPURAM.**
**BY ADV K.V.GOPINATHAN NAIR**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM-676 505.**
- **2 REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHANIDHI BHAVAN, ERANJIPPALAM, KOZHIKODE-673 006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM- 676 505.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
## **THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
8
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 162 OF 2019 AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.35982 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
**M/S.PRESTIGE SERVICE, CHALIL ROAD, IRINGALLUR P.O, MALAPPURAM DISTRICT, REPRESENTED BY ITS PROPRIETOR, SIDDIQUE C, AGED 50 YEARS, S/O. MOIDEEN.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM, PIN-676 505**
- **2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O, KOZHIKODE-673 006**
- **3 THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM, PIN-676 504**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
## **THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
9
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 170 OF 2019 AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.35860 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
## **M/S ROYAL TRANSPORTS,**
**PADAPPARAMBA, MALAPPURAM DISTRICT,REPRESENTED BY ITS MANAGER P. ABOOBACKER, AGED 59 YEARS, S/O KOMU HAJI.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM, PIN-676505.**
- **2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE-673006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676504.**
- **BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO**
- **SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
## **THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
10
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945 WA NO. 180 OF 2019**
**AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.35964 OF 2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
**M/S.ARADHANA TOURS AND TRAVELS PUTHOOR, KOTTAKKAL - 676 503, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGER, V. UNNEENKUTTY, AGED 50 YEARS, S/O KOMU.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM, PIN - 676 505.**
- **2 THE JOINT REGIONAL TRANSPORT OFFICER, THIRURANGADI - 676 306, MALAPPURAM DISTRICT.**
- **3 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE - 673 006.**
- **4 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM, PIN - 676 504.**
**Writ Appeal No.2449 of 2018 & connected cases**
11
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
12
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 207 OF 2019**
**AGAINST THE JUDGMENT DATED 14.12.2018 IN WP(C) NO.40752 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/WRIT PETITIONER IN WPC:**
**ABBAS E. AGED 43 YEARS PROPRIETOR, MADHARI DELUX, VALIYORA P.O., PUTHENMANGADI, MALAPPURAM (REGISTERED OWNER OF S/C KL-37/3109, KL-10/AW 5090, KL-10/AE 7325, KL-10/AA 2734, KL-10/R 7354).**
**BY ADV K.V.GOPINATHAN NAIR**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM- 676505.**
- **2 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM- 676505.**
- **3 REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANIZATION, BHAVISHANIDHI BHAVAN, ERANJIPPALAM, KOZHIKODE- 673006.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO**
**SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
13
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 229 OF 2019**
**AGAINST THE JUDGMENT DATED 14.12.2018 IN WP(C) NO.40804**
**OF 2018 OF HIGH COURT OF KERALA**
## **APPELLANT/WRIT PETITIONER IN WPC:**
**M.ABUBACKER AGED 58 YEARS PROPRIETOR, P.V.M TRANSPORT, CALICUT ROAD, MANJERI, MALAPPURAM-676121.**
**BY ADV K.V.GOPINATHAN NAIR**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER MALAPPURAM-676 505.**
- **2 THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676 505.**
- **3 REGIONAL PROVIDENT FUND COMMISSIONER EMPLOYEES' PROVIDENT FUND ORGANIZATION, BHAVISHANIDHI BHAVAN, ERANJIPPALAM, KOZHIKODE-673 006.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
14
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 235 OF 2019**
**AGAINST THE JUDGMENT DATED 21.11.2018 IN WP(C) NO.37690 OF**
**2018 OF HIGH COURT OF KERALA**
**APPELLANT/WRIT PETITIONER IN WPC:**
**MOHAMMED MUSTHAFA KURIKKAL, AGED 52 YEARS PROPRIETOR, KURIKKAL TRAVELS, 16/621, KURIKKAL BUILDINGS, PANDIKKAD, MALAPPURAM.**
**BY ADV K.V.GOPINATHAN NAIR**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM-676505.**
- **2 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676505.**
- **3 REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISZATION, BHAVISHANIDHI BHAVAN, ERANJIPPALAM, KOZHIKODE-673006.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
15
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 246 OF 2019**
**AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.36876 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/WRIT PETITIONER IN WPC:**
**M/S. ACTIVE TRAVELS, KARUVAMBRAM, MANJERI, MALAPPURAM REPRESENTED BY THE PROPRIETOR N.K. MOIDEENKUTTY.**
**BY ADV K.V.GOPINATHAN NAIR**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER MALAPPURAM-676 505.**
- **2 THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676 505.**
- **3 REGIONAL FUND COMMISSIONER EMPLOYEES' PROVIDENT FUND ORGANIZATION, BHAVISHANIDHI BHAVAN, ERANJIPPALAM, KOZHIKODE-673 006.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
16
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 274 OF 2019**
**AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.36331 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
**M/S.VEE PEE ROAD LINES, PATHAPPIRIYAM P.O., MANJERI, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, V.P. SHOUKATHALI, AGED 6O YEARS, S/O AYAMU.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM-676505.**
**2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE-673006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERAL MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676504.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO**
**SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
17
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WA NO. 647 OF 2019 AGAINST THE JUDGMENT DATED 14.11.2018 IN WP(C) NO.36879 OF**
**2018 OF HIGH COURT OF KERALA**
## **APPELLANT/PETITIONER IN WPC:**
**M/S.FRIENDS ROAD WAYS, ROOM NO.XVIII/206, PAYYANAD, CHOLAKKAL P.O., (VIA) MANJERI, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER M.HARIF, AGED 51 YEARS, S/O ALAVI HAJI.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS/RESPONDENTS IN WPC:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM, PIN-676505.**
- **2 THE REGIONAL POVIDENT FUND COMMISSIONER, EMPOLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE-673006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676504.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO**
**SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT APPEAL HAVING COME UP FOR FINAL HEARING ON**
**27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
18
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR. JUSTICE AMIT RAWAL**
## **&**
## **THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945 WP(C) NO. 3474 OF 2019**
## **PETITIONER:**
**MOIDEENKUTTY P.C., AGED 61 YEARS PROPRIETOR, P.C.M. DELUXE, CHERUR, VENGARA.**
**BY ADV K.V.GOPINATHAN NAIR**
## **RESPONDENTS:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM-676505.**
- **2 REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHANIDHI BHAVAN, ERANJIPPALAM, KOZHIKODE-673006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD, MALAPPURAM-676505.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
19
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945**
**WP(C) NO. 5585 OF 2019**
## **PETITIONER:**
**JALAJA SREEKUMAR, AGED 52 YEARS W/O.SREEKUMAR, PROPRIETOR, M/S.SREEHARI TRAVELS, PRASANTH, VETTIKKATTIRI, PANDIKKAD, MALAPPURAM DISTRICT.**
**BY ADV SAJU J.VALLYARA**
## **RESPONDENTS:**
- **1 THE REGIONAL TRANSPORT OFFICER, MALAPPURAM, PIN- 676505.**
- **2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYANIDHI BHAVAN, ERANHIPALAM P.O., KOZHIKODE- 673006.**
- **3 THE DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKER'S WELFARE FUND BOARD, MALAPPURAM, PIN- 676504.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
20
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE AMIT RAWAL**
**&**
**THE HONOURABLE MRS. JUSTICE C.S. SUDHA**
**TUESDAY, THE 27[TH] DAY OF FEBRUARY 2024 / 8TH PHALGUNA, 1945 WP(C) NO. 5991 OF 2019**
## **PETITIONER:**
**T.P.TRAVELS, AGED 42 YEARS PULIKKAL, ERNAD TALUK, KONDOTTY, MALAPPURAM DISTRICT, REPRESENTED BY ITS PROPRIETOR, MANSOOR, S/O. ABDULLA KUTTY HAJI, SAJITHA MANZIL, PULIKKAL P.O, MALAPPURAM DISTRICT-673637.**
**BY ADV K.MOHAMMED RAFEEQ**
## **RESPONDENTS:**
**1 REGIONAL TRASNPORT OFFICER, CIVIL STATION CAMPUS, U P HILL, MALAPPURAM DISTRICT-676505.**
**2 THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANIZATION, BHAVISHYANIDHI BHAVAN, ERANHIPPALAM P.O, KOZHIKODE DISTRICT-673006. 3 DISTRICT EXECUTIVE OFFICER, KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND MALAPPURAM-676505.**
**BY ADVS.DR.ABRAHAM P.MEACHINKARA, SC, EMPLOYEES PROVIDENT FUND ORGAINSATION - EPFO SRI.PRATHEESH, SC, KERALA MOTOR TRANSPORT WORKER WELFARE FUND BOARD SRI SYED M THANGAL, SPL GP (TAX)**
**THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FINAL HEARING ON 27.02.2024, ALONG WITH WA.2449/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Writ Appeal No.2449 of 2018 & connected cases**
21
## **AMIT RAWAL & C.S.SUDHA, JJ.**
**------------------------------------------------------------------------------------Writ Appeal Nos. 2448/2018, 2449 of 2018, 48/2019, 87/2019, 149/2019, 150/2019, 152/2019, 162/2019, 170/2019, 180/2019, 207/2019, 229/2019, 235/2019, 246/2019, 274/2019, 647/2019 and W.P.(C).Nos. 3474/2019, 5585/2019 & 5991/2019 ------------------------------------------------------------------------------------Dated this the 27[th] day of February 2024**
## **J U D G M E N T**
## **Amit Rawal, J.**
The above writ appeals are preferred against the common judgment of the learned Single Bench whereby the writ petitions seeking for direction to the Regional Transport Officer for acceptance of motor vehicle tax without insisting any proof of payment of contribution towards the Transport Workers Welfare Fund Board, have been disposed of with direction to the appellants to produce NOC from the Board as well as ECR from the EPF Organization before the RTO, for acceptance of tax. Learned Single Bench considering the predicament of all identical establishments covered under the Employees Provident Fund & Miscellaneous Provisions Act facing difficulties, issued such directions. Even the Division Bench of this Court in Writ Appeal No.625 of 2021 dated 08/07/2021 had also issued such directions.
**Writ Appeal No.2449 of 2018 & connected cases**
22
2. Mr.Hariharan, learned counsel appearing on behalf of the appellants submitted that as per the proviso to Sections 3 and 4 of the Kerala Motor Transport Workers Welfare Fund Act, 1985 once an establishment _vis-a-vis_ the motor transport undertakings are covered by the provisions of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 either under sub- Section (3) or under sub-section (4), those motor transport undertakings are kept out of the provisions of Section 4 of the Kerala Motor Transport Workers Welfare Fund Act, 1985. In support of the aforesaid contention, relied upon the judgment of the Division Bench of this Court in **Hymavathi K.V. v. Special Deputy Tahsildar and Others, 2008 (3) KHC 639** . It is also submitted that every time when the undertakings/establishments covered under the EPF&MP Act approach the RTO for the payment of the tax, are being faced with unnecessary harassment/problems of relegating for the Welfare Board for the purpose of NOC owing to the plain and unambiguous language of the aforementioned section. All the establishments when approach for payment of tax, produce the allocation of EPF number which provides exemption from the payment of the Welfare Board contribution, RTO should not insist for NOC
**Writ Appeal No.2449 of 2018 & connected cases**
23
much less on production of the electronic challan receipt (ECR). Though the writ petitions have been allowed in favour of the petitioners, the directions are problematic as, every year the establishment has to undertake an onerous task.
3. On the other hand, learned counsel appearing on behalf of the Board and the EPF submitted that many establishments which do not have the number of employees more than twenty (20) are still registered under the EPF Act. Of course on account of the registration they would not be required to pay the contributions under the Welfare Board Act but it is yet to be ascertained whether the contribution is in respect of one employee or more employees. It is for that purpose NOC would be _sina qua non._
4. We have heard learned counsel for the parties and appraised the paper books.
5. Sections 3 and 4 of the Kerala Motor Transport Workers
Welfare Fund Act, 1985 read as under:
_“3._ _**Motor Transport workers' Welfare Fund.-** (1) The Government may, by notification in the Gazette, frame a scheme to be called the Kerala Motor Transport Workers' Welfare Fund Scheme for the establishment of a Fund under this Act for employees and there shall be established, as soon as may be after the framing of the scheme, a Fund in accordance with the_
**Writ Appeal No.2449 of 2018 & connected cases**
24
_provisions of this Act and the scheme._
_(2) The Fund shall vest in , and be administered by, the Board._
_(3) Subject to the provisions of this Act, the scheme may provide for all or any of the matters specified in the Schedule._
_4._ _**Contributions to the Fund** .-(1) The contribution payable by the employee to the fund shall be such quantum for each type of motor transport undertaking as may be specified in the Scheme._
_1. The contribution payable by the employer and self-employed person shall be such quantum as may be specified in the Scheme._
_2. The quantum under sub-sections (1) and(2) shall be fixed taking into account the average number of manpowre required for operating the motor transport undertaking._
_3. The contribution payable by the employer, employee and selfemployed person shall be subject to revision from time to time._
_Provided that nothing in this section shall apply to a motor transport undertaking to which the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Central Act 19 of 1952) or the Payment of Gratuity Act, 1972 (Central Act 39 of 1972) apply.”_
## 7. The _ratio decidendi_ culled out in paragraph nos.10 to 14 of
## the judgment in **Hymavathi** _(Supra)_ read as under:
_“10. In the instant case, the petitioner and his employees had voluntarily opted to come under the provisions of Employees Provident Fund Act by filing an application before the Central Provident Fund Commissioner. Sub-section (4) of the Provident Fund Act deals with the voluntary coverage under the Act. This subsection opens with a non obstante clause by giving it an overriding effect to sub-section (3) which provides for compulsory coverage of establishment for the purpose of the Act. Two conditions require to_
**Writ Appeal No.2449 of 2018 & connected cases**
25
_be satisfied for attracting this sub-section. The first one is, it should be made to appear to the Central Government that the provisions of the Act should be made applicable to an establishment, which conclusion it can reach either upon an application made to it or otherwise that the employer and the majority of the employees in relation to an establishment have agreed that the provisions of the Act may be made applicable to the said establishment, and secondly, the issue of a notification applying the provisions of the Act to the establishment by publishing the same in the official gazette. It is only when this process is completed, that, the Act can be said to have become applicable to the establishment concerned. In the present case, such a notification is issued by the Central Government. Therefore, it can be safely said that the petitioner's establishment is covered under the Employees Provident Funds and Miscellaneous Provisions Act, 1952._
_11. Our view, to the question posed by the petitioner is, in view of the proviso appended to S.4 of the Act, once an establishment viz. Motor Transport Undertaking, is covered by the provisions of the Provident Fund Act, 1952, either under sub-section (3) or under sub-section (4) of the Act, those motor transport undertakings are kept out of S.4 of the Kerala Motor Transport Workers Welfare Fund Act, 1985._
_12. The next question that requires to be answered is, where did the learned Single Judge go wrong, when he rejected the writ petition._
_13. The learned Single Judge, in our considered view, has proceeded on the wrong assumption that it was never the intention of the State Legislature by enacting the proviso to S.4(1) of the Welfare Fund Act, to permit employers and majority of the employees to voluntarily go under the net of Provident Fund Act and thereby depriving the employees of more beneficial provisions available under the Welfare Fund Act. This, in our view, is an assumption, and this wrong assumption has led the learned Judge_
**Writ Appeal No.2449 of 2018 & connected cases**
26
_to reject the writ petition. It is no doubt true that, there are two legislations, one framed by the Central Government and the other by the State Government. Both legislations are made with the avowed object of assisting the employees working in an establishment. If not for the proviso introduced by the State Legislature under the Welfare Fund Act, we think that, the learned Judge would have been justified in coming to the conclusion, that, both these legislations would operate simultaneously in their respective areas of operation, since both these provisions are meant for the welfare of the employees working in an establishment. In our view, even this proposition may be difficult to accept, but we refrain to comment on this and this can be kept as a weapon in the armory for a better case. However, we hasten to add, that, the conclusion reached by the learned Judge is contrary to the statutory provisions and also the observations made by the Division Bench of this Court in Unni Mammu Haji's case, where this Court has specifically observed, that, the Welfare Fund Act passed by the State Legislature applies only to such establishments to which the Central Act does not apply. In the present case, as the provisions of the Central Act is made applicable, may be at the instance of the employer and majority of employees of the establishment, the employer is exempted from paying contribution under the Motor Transport Workers Welfare Fund Act, 1985._
_14. In view of the aforesaid discussion, we cannot accept the reasoning and the conclusions reached by the learned Single Judge. Therefore, we set aside the order passed by the learned Single Judge and also the demand notice issued by the respondent under the provisions of the Kerala Motor Transport Workers Welfare Fund Act. In the facts and circumstances of the case, we deem it proper to direct the parties to bear their own costs. The result is, the writ appeal is allowed. Ordered accordingly.”_
**Writ Appeal No.2449 of 2018 & connected cases**
27
8. Though there is an attempt to bring succor to the grievance of the petitioners but the said exercise/direction would entail into unnecessarily visiting offices of the Welfare Board for the purpose of obtaining NOC. In our view, it would be an unending exercise for an establishment/undertaking who are required to pay commercial taxes every year to approach the Board for the purpose of NOC. Once the proof of recent payment of employees provident fund in the shape of ECR is produced, that would clinche the doubts and obtaining of NOC from the Welfare Board, in our considered view, would be rendered a farcical exercise. Accordingly, we allow the writ appeals by modifying the order of the Single Bench in the following manner:
i) All the establishments covered under the provisions of the EPF&MP Act as and when wants to remit the motor vehicles tax would not be required to give NOC from the Welfare Board in case they produce the recent Electronic Challan Receipt (ECR) towards the contribution of EPF.
ii) On production of the said ECR, the RTO will accept the motor vehicles tax.
**Writ Appeal No.2449 of 2018 & connected cases**
28
iii) It is clarified that the aforementioned directions are given to prevent any extraneous involvement which cannot be ruled out if a person aggrieved of is forced to approach the office of the Board for the purpose of NOC.
**SD/-**
**AMIT RAWAL**
**JUDGE**
**SD/C.S.SUDHA JUDGE**
ak
**Writ Appeal No.2449 of 2018 & connected cases**
29
## **APPENDIX OF WA 87/2019**
**PETITIONER ANNEXURES ANNEXURE I PHOTOCOPY OF THE JUDGMENT IN W.P. (C)NO.34376/2018 DATED 14/11/2018.**
**Writ Appeal No.2449 of 2018 & connected cases**
30
## **APPENDIX OF WA 150/2019**
## **PETITIONER ANNEXURES**
**ANNEXURE - I PHOTOCOPY OF THE JUDGMENT IN W.P.(C) NO.36876/2018 DATED 14.11.2018.**
**Writ Appeal No.2449 of 2018 & connected cases**
31
## **APPENDIX OF WP(C) 3474/2019**
**PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE REGISTRATION PARTICULARS OF THE VEHICLE KL 10/T 3339 EXHIBIT P2 TRUE COPY OF THE CHALAN SHOWING THE REMITTANCE OF CONTRIBUTION TO THE PROVIDENT FUND ORGANISATION**
**Writ Appeal No.2449 of 2018 & connected cases**
32
## **APPENDIX OF WP(C) 5585/2019**
|**PETITIONER EXHIBITS**||
|---|---|
|**EXHIBIT P1**|**PHOTOCOPY OF THE CHALLAN CUM RETURN**|
||**(ECR) EVIDENCING THE REMITTANCE OF**|
||**CONTRIBUTION UNDER THE PROVISIONS OF THE**|
||**EMPLOYEES**<br>**PROVIDENT**<br>**FUND**<br>**AND**|
||**MISCELLANEOUS PROVISIONS ACT (KRKKD**|
||**1737260000).**|
|**EXHIBIT P2**|**PHOTOCOPY OF THE INTERIM ORDER IN**|
||**W.A.NO.48/2019 DATED 10.01.2019.**|
**Writ Appeal No.2449 of 2018 & connected cases**
33
## **APPENDIX OF WP(C) 5991/2019**
**PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.KL.10-AW-214. EXHIBIT P1a TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.KL.10-AV-6993. EXHIBIT P1b TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.KL.32-5460. EXHIBIT P1c TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.KL.10 AU.520. EXHIBIT P1d TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.KL.10-AU-6100. EXHIBIT P1e TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.KL.10 AQ-6788 EXHIBIT P1f TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE BEARING REGISTRATION NO.KL.10-AS-520. EXHIBIT P2 TRUE COPY OF COMBINED CHALLAN BEARING TRRN 2711902003772 ISSUED BY THE SECOND RESPONDENT.**