Deepak R. vs State of Kerala

P.R. Ramachandra Menon, J.—The writ petition has been filed by the petitioner seeking for a declaration that, the petitioner is liable to pay one time tax only on the basic price/gross value of his new vehicle which has been temporarily registered with Registration No. KL-39-G-Temp-7057 as shown in Ext.P4, i.e. by excluding the VAT, cess and other charges and for a direction to the registering authority to register the vehicle on payment of one time tax on basic price. The learned counsel for the petitioner submits that, the issue is squarely covered by the judgment rendered by a Division Bench of this Court as reported in Fathima Shirin Vs. Joint Regional Transport Officer, .

Heard the learned Government Pleader as well.

After hearing both the sides, this Court finds that the petitioner is entitled to have the benefit of the judgment as per the decision cited supra. In the said circumstance, the writ petition is disposed of, directing the respondents to consider the application, if any, preferred for registering the above vehicle and grant registration, in terms of the above verdict, if the application is otherwise in order. It is however made clear that, if the SLP stated as preferred against the judgment in Fathima Shirin Vs. Joint Regional Transport Officer, comes to be decided by the Apex Court in favour of the State/Revenue, the petitioner shall be bound to satisfy the deficit in this regard.

The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the respondents for further steps.