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2025 Supreme(Online)(Ker) 52936

IN THE HIGH COURT OF KERALA AT ERNAKULAM
GOPINATH P., J
NITHIN GEORGE – Appellant
Versus
SUB REGIONAL TRANSPORT OFFICER – Respondent


Advocates:
For the Appellants/Petitioners: SRI.B.ASHOK SHENOY, SRI.P.S.GIREESH, SRI.SALIH P.A., SRI.ARJUN R NAIK, SRI.UMASANKER U.U., SRI.ADITYA A. SHENOY
For the Respondents: SRI. V K SUNIL (GP), SRI. K S MANU (SC), SRI. SAJEEVKUMAR K. GOPAL (FOR R3)

Table of Content
1. challenge on tax remittance requirements. (Para 2)
2. verification and compliance issues raised. (Para 3)

JUDGMENT

The petitioner is before this Court challenging the requirement of producing ‘No Objection Certificate’ from the Kerala Motor Transport Workers’ Welfare Fund Board for the purposes of remitting tax in respect of his goods carriages. 2. It is settled law that where employees are covered by the EPF scheme, the law does not require any contribution towards the Kerala Motor Transport Workers’ Welfare Fund. According to the petitioner, the insistence of ‘No Objection Certificate’ is causing grave prejudice to the petitioner and the authorities may be directed to collect Motor Vehicle Tax without insisting for ‘No Objection Certificate’ from the Kerala Motor Transport Workers’ Welfare Fund Board.

3. The learned counsel appearing for the Executive Officer, Kerala Motor Transport Workers’ Welfare Fund Board would submit that there has to be a verification as to whether all the employees of the petitioner are covered under the EPF scheme. It is pointed out that such verification has been found to be necessary and this Court while disposing of W.P(C)No.40261/2017

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