K.KAVIYARASU v. THE REGIONAL TRANSPORT OFFICER

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 WP(C) NO. 30286 OF 2019 PETITIONER/S: K.KAVIYARASU, AGED 51 YEARS S/O. KANTHIAH, HOUSE NO.2/44, R.M.COLONY, MAIN ROAD, DINDIGUL DISTRICT, TAMIL NADU BY ADVS. G.HARIHARAN PRAVEEN.H. K.S.SMITHA V.R.SANJEEV KUMAR RESPONDENT/S: 1 2 3 4 THE REGIONAL TRANSPORT OFFICER, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN-682 030. ASSISTANT MOTOR VEHICLE INSPECTOR, REGIONAL TRANSPORT OFFICE, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN-682 030. TRANSPORT COMMISSIONER TRANS TOWERS, VAZHUTHACAUD, THIRUVANANTHAPURAM- 695 014. M/S. ALLAHABAD BANK, 2/3 SENGUNTHAPURAM, 3RD CROSS, 80 FT ROAD, KARUR-639 002. BY MS.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH WP(C).10850/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos.10850/21 & 30286/19 3 J U D G M E N T [WP(C) Nos.10850/2021 & 30286/2019] WP(C) No.10850/2021 This writ petition has been filed impugning Exts.P11 & P13 orders dated 6.6.2019 & 3.3.2022, respectively.

2. The petitioner is the registered owner of the bus bearing registration No.TN-60/E-2799. The petitioner had a spare bus permit in respect of the said bus valid up to 2.12.2019 issued by the RTA, Dindigul vide Ext.P1 permit dated

4.12.2014. As per the provisions of the permit conditions at Sl.No.25 issued along with Ext.P1, the vehicle could be used as a contract carriage. In pursuance to the condition mentioned therein, the said vehicle had been granted with a special permit/temporary permit vide Ext.P2

15.4.2019 to operate between Dindigul and Kochi and back for a single day on 16.4.2019. The vehicle had commenced the journey arranged by the prospective passengers on 16.4.2019 at 12.30 a.m. WP(C) Nos.10850/21 & 30286/19 4 from Dindigul and reached Vadakkancherry in Palakkad District at about 4.30 a.m. and stopped there for a while for light refreshments etc. According to the petitioner, the vehicle developed some mechanical snag and they could not proceed further. The petitioner made alternative arrangements to enable the passengers to reach their respective destination at Vathuruthi at Kochi. After completing the repair works, the vehicle proceeded to Vathuruthi as an empty vehicle for transporting the passengers back to Dindigul. When the vehicle was intercepted by the 2nd respondent at Karukutty and detained vide Ext.P4 check report dated 16.4.2019 and required the petitioner to remit a sum of Rs.2,56,500/- being the amount of quarterly tax, additional tax and penalty for the period from 1.4.2019 to

30.6.2019.

3. Aggrieved by the same, the petitioner approached this Court by filing WP(C) No.12524/2019 seeking release of the vehicle along with its original documents after collecting 1/10th WP(C) Nos.10850/21 & 30286/19 5 of the quarterly tax as stipulated in Ext.P5 circular. This Court vide Ext.P7 judgment dated

7.5.2019 disposed of the aforesaid writ petition directing release of the vehicle on payment of 1/10th of the tax for the whole quarter and on furnishing Bank Guarantee for the balance amount. The 1st respondent therein was directed to adjudicate the issue with regard to liability of tax for the entire quarter within a period of one month from the date of receipt of a copy of the judgment. The petitioner after complying with the conditions mentioned in Ext.P7 judgment, got the vehicle released.

4. In the present writ petition, the petitioner alleges that thereafter, Ext.P10 communication was issued by the 1st respondent requiring the 4th respondent to invoke the bank guarantee offered by the petitioner on account of non-payment of the balance tax. It is submitted that he challenged Ext.P10 by filing the captioned WP(C) No.30286/2019, in which the learned Government Pleader produced Ext.P11 order dated WP(C) Nos.10850/21 & 30286/19 6

6.6.2019 of the 1st respondent directing the petitioner to pay the balance amount of tax. It is challenging Ext.P11 order and Ext.P13 order dated 3.3.2022 adjudicating the issue as directed in Ext.P7 judgment, the petitioner approached this Court in WP(C) No.10850/21.

5. The learned Government Pleader submits that the Bank Guarantee had not been re-validated.

6. Be that as it may, the order of adjudication has been passed and an amount of Rs.2,30,850/- has been assessed as the balance tax towards petitioner's vehicle. Learned counsel for the petitioner submits that the petitioner was not given an opportunity of being heard. This Court does not accept such a contention. The petitioner has remedy of filing revision against the said order. The petitioner may file revision, if he is so advised. However, this Court would not like to entertain the present writ petition filed against the impugned orders at Exts.P11 & P13.

7. In view of the above, the present writ petition is disposed of with liberty to the WP(C) Nos.10850/21 & 30286/19 7 petitioner to approach the revisional authority, if he is so advised, against Ext.P13 order dated

3.3.2022 within a period of 15 days from today, in which event the revisional authority will proceed with the revision, expeditiously, without going into the question of limitation.

8. With the aforesaid observations and direction, WP(C) No.10850/2021 is disposed of as above. Pending interlocutory application, if any, in the present writ petition stands dismissed. WP(C) No.30286/2019

9. The petitioner herein has been directed to file revision against the impugned order vide the above judgment in WP(C) No.10850/2021. In view of the above, nothing survives in this writ petition, which is hereby dismissed. Pending interlocutory application, if any, in this writ petition also stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE WP(C) Nos.10850/21 & 30286/19 8 APPENDIX OF WP(C) 30286/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE SPARE BUS PERMIT ISUSED BY THE SECRETARY, RTA, DINDIGUL IN TAMIL NADU IN FAVOUR OF THE PETITIONER RELATING TO BUS NO.TN-60 E-2799. EXHIBIT P2 TRUE COPY OF THE TEMPORARY PERMIT DATED 15.4.2019 FOR VEHICLE MENTIONED IN EXHIBIT.P1 TO VISIT KOCHI AND BACK. EXHIBIT P3 TRUE COPY OF THE TAX RECEIPT DATED 3.4.2019 IN THE NAME OF THE PETITIONER RELATING TO THE VEHICLE MENTIONED IN EXHIBIT P1. EXHIBIT P4 TRUE COPY OF THE CHECK REPORT DATED 16.4.2019 ISSUED BY THE 2ND RESPONDENT EVIDENCING SEIZURE OF THE VEHICLE NO.TN-60 E-2799. EXHIBIT P5 TRUE COPY OF THE CIRCULAR NO.28/2016 DATED 9.11.2016 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF THE RELEVANT PORTION OF THE SCHEDULE OF KERALA MOTOR VEHICLE TAXATION ACT PRESCRIBING THE RATE OF TAX PAYABLE FOR MOTOR VEHICLES REGISTERED OUTSIDE THE STATE OF KERALA AND VISING THE STATE ON THE STRENGTH OF PERMITS ISUSED U/S 88(8) OF THE MOTOR VEHICLES ACT. EXHIBIT P7 TRUE COPY OF THE JUDGMENT MADE IN WPC NO.12524/2019 DATED 7.5.2019. EXHIBIT P8 TRUE COPY OF THE BANK GUARANTEE DATED 14.5.2019 EXECUTED BY M/S. ALLAHABAD BANK, KARUR IN FAVOUR OF GOVERNMENT OF KERALA. EXHIBIT P9 TRUE COPY OF THE ACKNOWLEDGMENT DATED WP(C) Nos.10850/21 & 30286/19 9

15.5.2019 ISSUED BY THE PETITIONER IN FAVOUR OF THE IST RESPONDENT. EXHIBIT P10 TRUE COPY OF THE COMMUNICATION DATED 21.10.2019 SENT ON 22.10.2019 ADDRESSED TO THE 4TH RESPONDENT BANK FOR RELEASE OF THE BANK GUARANTEE AMOUNT TO THE IST RESPONDENT. RESPONDENT'S EXHIBITS ANNEXURE-R2(a) TRUE COPY OF ORDER ISSUED BY R1 TO THE PETITIONER DATED 6.6.2019. WP(C) Nos.10850/21 & 30286/19 10 APPENDIX OF WP(C) 10850/2021 PETITIONER EXHIBITS EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 EXHIBIT P4 TRUE COPY OF THE SPARE BUS PERMIT ISSUED BY THE SECRETARY, RTA, DINDIGUL IN TAMIL NADU IN FAVOUR OF THE PETITIONER RELATING TO BUS NO.TN-60 E-2799 TRUE COPY OF THE TEMPORARY PERMIT DATED 15.04.2019 ISSUED BY THE 4TH RESPONDENT FOR VEHICLE MENTIONED IN EXHIBIT P1 TO VISIT KOCHI AND BACK TRUE COPY OF THE TAX RECEIPT DATED 03.04.2019 ISSUED BY THE 4TH RESPONDENT IN THE NAME OF THE PETITIONER RELATING TO VEHICLE MENTIONED IN EXHIBIT P1 TRUE COPY OF THE CHECK REPORT DATED 16.04.2019 ISSUED BY THE 2ND RESPONDENT EVIDENCING SEIZURE OF THE VEHICLE NO.TN-60 E-2799 EXHIBIT P5 TRUE COPY OF THE CIRCULAR NO.28/2016 DATED 09.11.2016 ISSUED BY THE 3RD RESPONDENT EXHIBIT P6 TRUE COPY OF THE RELEVANT PORTION OF THE SCHEDULE OF KERALA MOTOR VEHICLE TAXATION ACT PRESCRIBING THE RATE OF TAX PAYABLE FOR MOTOR VEHICLES REGISTERED OUTSIDE THE STATE OF KERALA AND VISITING THE STATE ON THE STRENGTH OF PERMITS ISSUED U/S 88(8)OF THE MOTOR VEHICLES ACT EXHIBIT P7 TRUE COPY OF THE JUDGMENT MADE IN W.P(C) NO.12524/2019 DATED 07.05.2019 EXHIBIT P8 TRUE COPY OF THE BANK GUARANTEE DATED 14.05.2019 EXECUTED BY M/S. ALLAHABAD BANK, WP(C) Nos.10850/21 & 30286/19 11 KARUR IN FAVOUR OF GOVERNMENT OF KERALA EXHIBIT P9 TRUE COPY OF THE ACKNOWLEDGMENT DATED 15.05.2019 ISSUED BY THE PETITIONER IN FAVOUR OF THE 1ST RESPONDENT EXHIBIT P10 TRUE COPY OF THE COMMUNICATION DATED21.10.2019 ADDRESSED TO THE 4TH RESPONDENT BANK OF RELEASE OF THE BANK GUARANTEE AMOUNT TO THE 1ST RESPONDENT EXHIBIT P11 TRUE COPY OF THE ORDER DATED 06.06.2019 PURPORTEDLY PASSED BY THE 1ST RESPONDENT AGAINST THE PETITIONER EXHIBIT P12 TRUE COPY OF THE RENEWED BANK GUARANTEE ISSUED BY INDIAN BANK, KARUR BRANCH ON 12.094.201 IN FAVOUR OF THE 1ST RESPONDENT ON BEHALF OF THE PETITIONER EXHIBIT P13 TRUE COPY OF ORDER DATED 3.3.2022 SIGNED ON 5.5.22 AND RECEIVED ON 4.8.2022 BY THE PETITIONER'S COUNSEL DIRECTLY FROM R1.