A vehicle officially classified and registered as a 'goods carriage' cannot be unilaterally reclassified by tax authorities as a 'construction equipment vehicle' to demand lifetime lump-sum tax instead of quarterly tax.

J U D G M E N T

The petitioner purchased two goods carriers, manufactured by Daimler India Commercial vehicles Pvt Ltd with a type of body cab chassis. The vehicles were granted permanent registration with registration nos. KL45/Y-4839 and KL-45/Y-4879. Thereafter, the respondent issued notice to the petitioner requiring him to pay one time tax in respect of these vehicles, by treating the vehicle as construction equipment vehicle (concrete mixer). The petitioner raised an objection to the same, to the effect that, the said vehicles are good carriages and it cannot be treated as construction equipment vehicles, and therefore the tax payable is on quarterly basis and not the lifetime tax. However, rejecting the objection, Ext.P4 order was issued, requiring the petitioner to pay the tax in lump sum for a period of fifteen years. This writ petition is submitted by the petitioner in such circumstances challenging Ext.P4.

2. Heard the learned counsel for the petitioner, learned Government pleader appearing for the respondents and perused the documents placed on record.

3. The challenge is raised by petitioner, mainly by placing reliance upon Ext.P5, which is a decision rendered by Division Bench of this Court wherein, this question was specifically considered and it was held that, as the respondents had already classified the vehicles as ‘goods vehicle’, as per the schedule of the Motor Vehicles Act, the same cannot be treated as ‘construction equipment vehicle’.

4. On going through the facts and circumstances of this case, it is evident that, the same is similar to that of the case referred to in Ext.P5 judgment. Therefore, the petitioner is entitled to the reliefs sought for.

Accordingly, in the light of the observations made in Ext.P5 judgment, this writ petition is disposed of, quashing Ext.P4, directing the respondents to accept the motor vehicle tax in respect of the vehicles referred to above, at the rate applicable to the goods vehicle, on quarterly basis.