WA NO. 2453 0F 2019 2025 : KER : 22029 IN TEI= HIGH COURT OF RERAIA AT ERNAKtJIAM PEusENT THE HONouRael,I DR. TuSTIch= zi.K. m¥ASANKnRaea NAiolAR &

THE HONouRABRE rm. jusTICE EAsemRma s.

FRIDAY, THE i4TH mr oF imRcil 2o25 / 23RD pml,Gt7m, 1946 •m No. 2453 oF 2019 TtiE ruD®GNT DATED 16.o7.2oig IN wp(c) ro.268o7 oF 2oi8 AppELILANTs/REspONI>ENIs 1 ro 4 IN Tile wp(c) :

THE TRANsroRT coENISsloNER, TRANs BORER, VIizHUTHzbcADu, IHIRI7vnNANTHAPURZD4 -695 ol4.

THE DEpuT¥ TENspoRI cormssloNER, COCHIN .

TI]E REGIONzil, TENspORT OFFlcER (TaxnTION OFFlcER) , EENAKULjan .

TEE DEPUTY TAIISILDAR, REVENUE RECOVERY , KANAYANNUR TAI+UK.

By GOvERN]4ENT pl.EziDER SRI.v.K. smMsuDHEEN, sR RESPONDENT/PETITIONER & 5TH RESPONDENT IN THE WP(C) :

1 um4ER RAREEQ ABOOBzreRER, s/O ZLBOOBACRER, inNaGING DIREcloR, UNILOG TRziNspORTING cO.

PVT. I,TD. , "IRmnLZLI, TilzL¥AR, out,GZLRATE vlLI.IANUR RoziD , PUDUCHERRY -605001, THE ASSISENT REGISTERING AUTHORITY , PUDUCHERRY -605001.

BY rev.

SRI.K R StJNII.

THIS WRIT APPEAI. HAVING CchG UP FOR ADNISSION ON 14.03.2025, TEE cOuRT ON THE sAiG I>Ay I>EI,IVEREI> THE FOLrowlNG:

WA NO. 2453 0F 2019 2025 : KER: 22029 JUDGMENT Dr. A.KTavasaankaran Nambiar. 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 dated 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/-

RASWA~ S.

JUDGE inns -=49:-

C.R.,, JUDGMENT [WA Mos.2242, 2406, 2411, 2422, 2428, Z429, 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 ShalfFiaue.J_.

These appeals have been filed by the officers of the State challenging judgment of the leamed 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 i:axatl.on 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 non-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' tl'me 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 thl.rty days and, alternatively, vehicle is not at all used or kept for use in State of Kerala. The objection raised against proposed action is examined in detail and orders as are warranted by the cir