WA NO. 853 0F 2020 2 0 2 5 : KER : 213 5 9 IN THE HIGH cOuRT OF RERaln AT ERNAKul.AM REsrm THE HCINouRABLE DR. .uSTlcE A.K. oA;rASANKARaea NaelAR &

THE HCINOuRABI.I MR. eusTlcE EAsomRmi s.

THURSDzir, THE 13rm Day oF mRCH 2025 / 22NI) Pml,Gunk, 1946 tin No. 853 oF 2020 THE JUD®ENT DATED 16.07.2019 IN WP(C) NO.209310F 2018 AppELIANTs/REspONDENTs 1 ro 4 IN THE wp(c) :

STATE OF RERAIA REEIRESENTED BY ITS CHIEF SECRETARY, COVT. SECRETARIAT, THIRuvzDaANTHApuREN-695 ool.

TEENSpoRT Cono4ISsloENR

2ND ELcoR, TENs TowERs, THAICAve p.o. , VAZHUTHACAUD, TRlvaNDRI]M-695 , 014 .

THE RTo, KozHIKODE REGloN, KozHIKODE, op RmmN RonD, EENI]IPPAILEN, KOZE[IKODE, RERAIA 673 020.

asslsENT MOTORR vEHlcl,Es INspECTOR REGIONAL TENSPORT OFFICE, HOZHIKOI)I, RERAIA-673 020.

By rev cOvERmmNT pLEz\DER SRI.v K stiLusuDREEN, sR RESPONDENTS/PETITIONER & ADDli. R5 IN Tt]E WP(C) :

MUBASHIR CHE)DAN s/O. yousuF, HAvlNG aeDREss AT RERAILA as cmoAN HOusE, CHERUVANNOR, KOZHIKODE AND HAVING HIS ADDRESS AT UDUCHERE¥ AS FIRST FLOOR, NO.197/3, =CR RAIN ROAD, CHINNAKAIAPET , PUDUCHERRY-605014.

REGIONAL TENSPORT AUTHORITY urloN TERRITORy OF ptDucRERRy, plN-6o5 olo.

SRI . S . K . PREMJITH MENON THIS WRIT AppEAI. HAVING cord up roR FINAL REARING ON 13 . 03 . 2025 , THE COURT ON THE Sale DAY I)ELIVERED Tt]E FOIII.OWING:

E]

WA NO. 853 0F 2020 202 5 : KER : 2135 9 JUDGMENT Fas- S.. I.

It is submitted by the leaned Government Pleader that the issue involved in this appeal has already been decided in favour of the appellant State by the Division Bench of this Court datecl 19.11.2020 in WANo.972 of 2020 and cormected cases.

Taking note of the said judgment of the Division Bench, a copy of which shall be annexed to this judgment, this appeal is allowed by setting aside the judgment of the leaned Single Judge to the limited extent impugned therein and by following the earlier judgment of the Division Bench of this Court referred above.

Sd/-

DR. A.K]AYASANKARAN NAMBIAR JUDGE Sd/-

IASWA- S.

JUDGE inns CIR.,, JUDGMENT [wA NOs.z242, 2406, 2411, 2422, 242e, 2429, 2434, 2436, 2448, 2455, 2456, 2457, 2459, 2460, 2469, 2472, 2474, 2479, 2492, 2503, 2514, 2554, 2555raoi9 14, 35, 71, 452, 590, 668. 695, 702, 748, 768, 787, 788, 792, 819, 826, 882, 887, 901, 927 & 972ra02O]

Dated this the 19th day of November, 2020 S haffEaue. J_.

These appeals have been filed by the officers of the State challenging judgment of the learned Single Judge disposing of the writ petitions filed by party respondents by issuing the following directions:-

"37. As a result of my above discussion I summarise my judgment on the issues noted above as follows:

(a) Section 3(6) of Motor Vehicles Taxation Act, 1976 is within the competence of State legislature and Section 3(6) is not in any manner repugnant to Chapter IV of Motor Vehicles' Act, 1988 or ultra vires Act 1976, Section

3(6) therefore is valid and legal.

(b) The registration of a nan-transport vehicle and payment of registration fee under Act 1988 or payment of motor vehicle tax under a State legislature continues to be valid so long as the vehicle is kept and used in the State in which it is registered. These vehicles if enter State of Kerala and stay beyond the period stipulated by the State enactment, the vehicle is required to pay vehicle tax as per Section 3(6) read with Annexure Ill of Schedule of Act 1976, (c) The impugned orders calling upon the petitioners to register the subject vehicles in State of Kerala and pay life tax are set aside as illegal, arbitrary and violative of principles of natural justice, the matters are restored to the file of respective Regional Transport Officer/ respondents for consideration and disposal by keeping in view the principles stated supra.

(d) The writ petitions filed challenging show cause notices are given four weeks' time from the date of receipt of copy of this judgment to file objections against proposed tax levy and are entitled to show that, firstly, the vehicle is not kept for use .in State of Kerala beyond thirty days and, alternatively