Sukumaran J - (For himself and on behalf of Subramonian Poti, ag. C. J.)

These three writ petitions were referred to a Full Bench for hearing and disposal, in view of the importance of the questions concerning certain provisions of the Kerala Motor Vehicles Taxation Act, 1976 (Act 19 of 1976), hereinafter referred to as 'the Act'. The writ petition O. P. No. 2080 of 1980 was also heard along with these petitions, but it was felt that the case can be dealt with and disposed of separately, in view of the special factual features in that case. Accordingly, O. P. No. 2080 of 1980 is being disposed of by a separate judgment.

2. Of the three petitions, two-O. P. Nos, 4987 and 4990 -are by the same petitioner, Messrs. R. K V. Motors and Timbers (P) Ltd. O. P. No. 4290 has been filed by A. Chokkanathan. Before referring to the question of law and dealing with them, the brief factual details of these cases may be adverted to.

3. In O. P. No. 4987 of 1976 the petitioner had been operating a 1949 model vehicle, which due to its obviously obsolescent condition, could not be operated towards the fag end of the year 1971. The vehicle was garaged on 29-8-1971. Tax due in respect of the vehicle had been paid up to 30-9-1971. In the light of the intimation furnished about the non-user of the vehicle, the 1st respondent-Regional Transport Officer-granted exemption from payment of tax for the period from i-10-1971 to 30-9-1975.

4. This exemption was granted under the provisions of the earlier enactment, Kerala Motor Vehicles Taxation Act, 1963, which was in force in the State till it was replaced by the Kerala Motor Vehicles Taxation Ordinance 1975 (Ordinance 9 of 1975) promulgated by the Governor and was effective from 1-10-1975. The Kerala Motor Vehicles Taxation Rules, 1975 were framed by the Government as per Notification No. 33942/TC2/75/PW dated 29-9-1975 and published in the Kerala Gazette Extraordinary No. 572 bearing the date 29-9-1975. The notification which brought into force the rules, SRO. 881 of 1975, was published in the Kerala Gazette Extraordinary No. 573 of the same date, namely, 29-9-1975. The Ordinance was replaced by the Kerala Motor Vehicles Taxation Act, 1976 (Act 19 of 1976).

5. The petitioner contends -and it is not contradicted on behalf of the Government -that though the Gazette bore the date 29-9-1975, the Gazette was released to the public and was available to the citizens including those affected by it, only on 14-10-1975 According to the petitioner, the benefit of exemption from tax could be claimed byi an operator by giving intimation to the appropriate authority in Form No.G within one' week from the date of commencement of the period for which such exemption from payment.of tax in respect of the vehicle was claimed due to non-use. The petitioner furnished such information under Ext. PI, with in one week after the release of the Gazette containing the publication of the Rules This intimation was returned by the 1st respondent, the reason for such return being stated in the counter-affidavit as the belated submission of the application for exemption. The plea of delay is put forward by the respondents on the basis that the Rules had come into force with effect from 1-10-1975 taking the position that the Rules were effective with effect from the date of the Gazette in which such Rules were published, even though the Gazette was released only later. It is stated in the counter-affidavit as follows:

"Even though the rules were not published on 29 - 9 -1975 wide publicity was also given in the newspapers in respect of the application of the rules. The allegation that the Rules were framed and made known only on 14-10-1975, is denied."

Wide paragraph 9 of the counter-affidavit in O. P. No, 4987 of 1976)

As stated earlier, though this general denial in respect of the actual date of release of the Gazette has been made in the counter-affidavit, it was submitted at the Bar by the learned advocate-general that the actu