Adv.Sajikumar v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.V.RAMAKRISHNA PILLAI THURSDAY, THE 12TH DAY OF MARCH 2015/21ST PHALGUNA, 1936 WP(C).No. 25477 of 2013 (H) ---------------------------- PETITIONER :
------------------- ADVOCATE SAJIKUMAR.M.
S/O.M.M.MANI, RESIDING AT MANJAPPALLIL HOUSE, PAKALOMATTOM P.O., KURAVILANGAD, KOTTAYAM DISTRICT. BY ADV. SRI.P.C.HARIDAS RESPONDENTS :
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1. STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001
2. THE JOINT REGIONAL TRANSPORT OFFICER, UZHAVOOR, KOTTAYAM DISTRICT - 686575 R1 & R2 BY GOVERNMENT PLEADER SRI. SUDHEESH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25477 of 2013 (H) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1:
TRUE COPY OF THE NOTICE.
EXHIBIT-P2:
TRUE COPY OF SALE CERTIFICATE.
EXHIBIT-P3:
TRUE COPY VEHICLE DATA SHEET.
EXHIBIT-P4:
TRUE COPY OF THE CERTIFICATE OF TEMPORARY REGISTRATION. RESPONDENT(S)' EXHIBITS :
NIL.
--------------------------------------- //TRUE COPY// P.A. TO JUDGE bp
A.V. RAMAKRISHNA PILLAI, J.
-------------------------------------------------- W.P.(C) No. 25477 of 2013 -------------------------------------------------- Dated this the 12th day of March, 2015
J U D G M E N T
Alleging that the respondents are insisting for one time tax, payable under Section 3 of the Kerala Motor Vehicle Taxation Act for 8,77,621/-, which is the ₹ aggregate value of the price of the vehicle and the Value Added Tax component, the petitioner has come up before this Court.
2.
The petitioner purchased a car (Ertiga - LMV motor car) as per Ext.P1 invoice, the price of which is 7,66,481/-. Value Added Tax component calculation @ ₹ 14.5% is 1,11,139.75/-. According to the petitioner, he ₹ has no liability to pay one time tax for the aggregate amount and he is liable for the tax on the price of the vehicle only.
3.
Today, when the matter came up for hearing, the Special Government Pleader invited my attention to
W.P.(C) No. 25477 of 2013 ..2..
Section 2E of the Motor Vehicles Taxation Act, which was amended as per the Finance Act of 2014. As per the amended Act, the purchase value is inclusive of VAT. The amendment came into force on 01.04.2007 with retrospective effect.
As the issue is covered against the petitioner in view of the amendment of Section 2E of the Motor Vehicles Taxation Act, the writ petition is dismissed. Sd/- A.V. RAMAKRISHNA PILLAI JUDGE bka/-