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IN THE HIGH COURT OF KERALA AT ERNAKULAM
MOHAMMED NIAS C.P., J
BLM TRANSPORTS – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. petitioner's consistent tax payments and failure due to external technical issues. (Para 1 , 2 , 4 , 5 , 6) |
| 2. discussion on tax payment obligations and permit validity issues. (Para 3 , 11 , 13 , 14 , 15 , 16) |
| 3. tax authority's obligation for fairness and reasonable actions. (Para 7 , 8 , 10) |
| 4. establishment of the primary determinations leading to the ruling. (Para 9 , 12) |
| 5. final ruling quashing penalties and allowing the writ petition. (Para 18) |
J U D G M E N T
The petitioner is a tourist vehicle operator who obtained Ext.P1 contract carriage permit from Tamil Nadu and an authorisation under Section 88 (9) of the Motor Vehicles Act, 1988 , to ply between Tamil Nadu and Kerala on a regular basis.
2. The petitioner has been paying the tax due to the respondents under the provisions of the Kerala Motor Vehicles Taxation Act, 1976 , as seen from Ext.P3 dated 27.07.2024, which are the quarterly payments made on 30th September 2024 and 30th December 2024.
3. The petitioner contends that he attempted to pay the tax for the quarter 01.04.2025 to 30.06.2025, on the previous day, i.e 31.03.2025, and due to an issue with the Parivahan portal, attempts to make the paymen
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