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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.K.JAYASANKARAN NAMBIAR, EASWARAN S., JJ
Kerala Automobile Dealers Association – Appellant
Versus
State Of Kerala – Respondent
JUDGMENT :
(A.K. Jayasankaran Nambiar, J.)
[WA Nos.1939/2019 & 2134/2019]
As both these writ appeals impugn a common judgment of the learned Single Judge dated 02.07.2019 in WP(C) No.32847/2018, they are taken up together for consideration and disposed of by this common judgment.
2. The brief facts necessary for the disposal of these writ appeals are as follows:
The petitioners in WP(C) No.32847/2018 are the appellants in W.A.No.1939/2019. W.A.No.2134/2019, on the other hand is filed by an independent automobile dealer, after getting the leave of this Court to maintain the writ appeal against the judgment dated 02.07.2019 of the learned single judge referred above. The challenge in the writ petition was against Ext.P2 circular dated 6.8.2018 of the Senior Deputy Transport Commissioner (Taxation) by which the dealers of motor vehicles were required to register even those vehicles, that were covered by trade certificates and used for demonstration purposes, with the Motor Vehicles Department, since it was noticed by the Department that there were instances of misuse of the 'demo' vehicles by the dealers and also because there was revenue loss sustained by the Department on account of the
The court held that demo vehicles used for demonstration purposes under trade certificates are exempt from registration, rejecting the circular that contradicted statutory provisions.
Motor Vehicle - Power/jurisdiction for assigning a new registration mark on a vehicle - Assignment of new registration mark but deem it proper to reiterate that if vehicle once registered in any Stat....
The impugned instruction dated 29th March, 2016, which changed the basis of levying the TC tax, is ultra vires the OMVT Act and is hereby quashed.
Transport authority must decide on trade certificate applications per relevant rules and provide hearings when necessary.
Administrative circulars cannot impose conditions exceeding statutory provisions, as seen with the Transport Commissioner's circulars that conflicted with the Motor Vehicles Act.
State legislation can impose taxation on vehicles registered in other states if they exceed permissible stay, without conflicting with central laws.
Circulars imposing additional registration requirements on financiers contravene the Motor Vehicles Act, as statutory provisions cannot be overridden by executive orders.
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