Whether the tax payable in respect of the motor vehicle, a stage carriage, is to be fixed on the basis of the 'seating capacity' or on the basis of the 'actual seats' provided therein (particularly when the vehicle was initially registered in some other State with lesser number of seats; whereas on re-registration in Kerala, the vehicle is found to have the actual 'seating capacity' to a higher extent, in view of the relevant rules) is the issue involved in this Writ Petition.

2. The stage carriage bearing No. KL 14/C 9292 was originally registered in the State of Karnataka, in the name of one B.K.Viswanath of Prasad Motors; from whom, the same was purchased by the wife of the petitioner on 11.12.2001. But when the vehicle was brought over to Kerala and sought to be re-registered here, the registering authority in Kanhangad refused to re-register the vehicle which forced her to approach this Court by filing OP 14994/2002, leading to the judgment reported in 2002 (3) KLT 72.

3. As per the dictum therein, it was held by this Court that, the refusal on the part of the registering authority (pointing out the higher 'seating capacity' in view of the measurements of the 'wheel