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 docu