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Immanuel Aviation & Cargo Services Pvt. Ltd. Rep. by Its Director Rosy Panackal v/s State of Kerala, Rep. by Its Secretary to Government, Transport (C) Department, Thiruvananthapuram & Another


Company & Directors' Information:- A K AVIATION PRIVATE LIMITED [Strike Off] CIN = U62200MH2007PTC176382

Company & Directors' Information:- R L AVIATION SERVICES PRIVATE LIMITED [Active] CIN = U62100DL2008PTC186202

Company & Directors' Information:- S V V AVIATION PRIVATE LIMITED [Strike Off] CIN = U62200KA2008PTC046264

Company & Directors' Information:- E D S CARGO PRIVATE LIMITED [Amalgamated] CIN = U63013MH2001PTC131419

Company & Directors' Information:- J. P. AVIATION SERVICES PRIVATE LIMITED [Active] CIN = U93000TR2006PTC008100

Company & Directors' Information:- S R C AVIATION PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071383

Company & Directors' Information:- Y & H CARGO PRIVATE LIMITED [Active] CIN = U63013DL2011PTC212841

Company & Directors' Information:- IMMANUEL AVIATION AND CARGO SERVICES PRIVATE LIMITED [Active] CIN = U63013KL2008PTC022840

Company & Directors' Information:- M AND C AVIATION INDIA PRIVATE LIMITED [Active] CIN = U63013KA2006PTC039002

Company & Directors' Information:- S. A. AVIATION PRIVATE LIMITED [Active] CIN = U63040DL2012PTC234038

Company & Directors' Information:- ROSY (INDIA) LTD [Active] CIN = U29130WB1985PLC038502

Company & Directors' Information:- M S CARGO PRIVATE LIMITED [Active] CIN = U60231DL1999PTC102378

Company & Directors' Information:- AVIATION INDIA PRIVATE LIMITED [Strike Off] CIN = U63033DL1996PTC077267

Company & Directors' Information:- M N TRANSPORT SERVICES PRIVATE LIMITED. [Active] CIN = U61100DL1999PTC098473

Company & Directors' Information:- S G C CARGO PRIVATE LIMITED [Strike Off] CIN = U06302MP1996PTC011200

Company & Directors' Information:- D R CARGO PRIVATE LIMITED [Active] CIN = U63000DL2011PTC222316

Company & Directors' Information:- K AVIATION SERVICES PRIVATE LIMITED [Strike Off] CIN = U62100DL2002PTC118113

Company & Directors' Information:- S K AVIATION PRIVATE LIMITED [Strike Off] CIN = U63090WB1999PTC089940

Company & Directors' Information:- E P L CARGO PRIVATE LIMITED [Active] CIN = U63011DL1998PTC097479

Company & Directors' Information:- Z-CARGO PRIVATE LIMITED [Under Process of Striking Off] CIN = U63090DL1996PTC084155

Company & Directors' Information:- K. K. CARGO PRIVATE LIMITED [Active] CIN = U74120MH2013PTC243450

Company & Directors' Information:- P AND M AVIATION PRIVATE LIMITED [Active] CIN = U35999KA2021PTC143523

Company & Directors' Information:- S. S. AVIATION PRIVATE LIMITED [Active] CIN = U35300KA2007PTC043583

Company & Directors' Information:- R V TRANSPORT SERVICES PRIVATE LIMITED [Active] CIN = U63090TN2013PTC093547

Company & Directors' Information:- AVIATION SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U29299DL2002PTC117996

Company & Directors' Information:- E A S CARGO PRIVATE LIMITED [Under Process of Striking Off] CIN = U74899DL1989PTC037830

Company & Directors' Information:- S. G. CARGO INDIA PRIVATE LIMITED [Active] CIN = U74140DL2011PTC220590

Company & Directors' Information:- S A CARGO SERVICES PRIVATE LIMITED [Active] CIN = U63011DL2005PTC141033

Company & Directors' Information:- CARGO AVIATION SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U35300TN2007PTC065252

Company & Directors' Information:- E-CARGO INDIA PRIVATE LIMITED [Strike Off] CIN = U74900DL2011PTC226026

Company & Directors' Information:- R. S. INDIA AVIATION PRIVATE LIMITED [Active] CIN = U62100DL2006PTC153980

Company & Directors' Information:- I C S CARGO PRIVATE LIMITED [Strike Off] CIN = U63011DL2002PTC114908

Company & Directors' Information:- Q & S CARGO PRIVATE LIMITED [Active] CIN = U64200HR2015PTC055983

Company & Directors' Information:- M R CARGO PVT LTD [Strike Off] CIN = U99999MH1982PTC028815

Company & Directors' Information:- K AND A CARGO PRIVATE LIMITED [Strike Off] CIN = U63090DL1994PTC059838

Company & Directors' Information:- CARGO INDIA TRANSPORT PRIVATE LIMITED [Strike Off] CIN = U63040TN1991PTC020612

Company & Directors' Information:- J D M AVIATION INDIA PRIVATE LIMITED [Active] CIN = U63040PB2013PTC038242

Company & Directors' Information:- D J AVIATION SERVICES PRIVATE LIMITED [Active] CIN = U62200MH2009PTC192961

Company & Directors' Information:- K R CARGO PRIVATE LIMITED [Strike Off] CIN = U63012TN2005PTC055243

Company & Directors' Information:- J & U TRANSPORT SERVICES PRIVATE LIMITED [Strike Off] CIN = U63090TN2011PTC083437

Company & Directors' Information:- R M CARGO PRIVATE LIMITED [Strike Off] CIN = U18109DL2015PTC280249

Company & Directors' Information:- V G AVIATION SERVICES PRIVATE LIMITED [Strike Off] CIN = U62100DL2002PTC116609

Company & Directors' Information:- J T AVIATION PRIVATE LIMITED [Strike Off] CIN = U62200DL2011PTC216080

Company & Directors' Information:- K V CARGO PRIVATE LIMITED [Active] CIN = U63011DL2003PTC119798

Company & Directors' Information:- M S TRANSPORT SERVICES PRIVATE LIMITED [Active] CIN = U63010DL2012PTC234710

Company & Directors' Information:- J S TRANSPORT SERVICES PRIVATE LIMITED [Active] CIN = U63090DL2008PTC183110

Company & Directors' Information:- R R AVIATION SERVICES PRIVATE LIMITED [Active] CIN = U63040GJ2003PTC041908

Company & Directors' Information:- G C TRANSPORT SERVICES PVT LTD [Strike Off] CIN = U63090WB1974PTC029508

    WP(C). No. 21252 of 2018

    Decided On, 27 June 2018

    At, High Court of Kerala

    By, THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

    For the Petitioner: Dr. Sebastian Champappilly, P.A. Sainudeen, Dr. Abraham P. Meachinkara, George Cleetus, Advocates. For the Respondents: P. Santhosh Kumar, Government Pleader.



Judgment Text

1. The petitioner's vehicle-Tarmac Coach-is being used in Cochin International Airport. When the vehicle broke down and was brought for repair, the transport authorities seized it under Ext.P1 Check Report. The cause for seizure is that the petitioner has neither registered the vehicle nor paid the motor vehicle tax under the Kerala Motor Vehicle Taxation Act.

2. The petitioner filed Ext.P13 application expressing his willingness to pay the tax, and sought one time settlement for tax as provided in Exts.P11 and P12 Government Orders. But the 2nd respondent, through Ext.P14, turned down the petitioner's request. Aggrieved, the petitioner has filed this writ petition.

3. The learned counsel for the petitioner submits that when the petitioner wanted to pay the tax in terms of the scheme notified by the Government, the respondent authority insisted that the petitioner should register the vehicle before his paying the tax. According to the learned counsel, the petitioner is not plying the vehicle in public place and that he is not liable to get the vehicle registered.

4. As to the question whether registration is a precondition for the authorities to accept the tax, the learned counsel has drawn my attention to Section 4(3)(b) of the Kerala Motor Vehicle Taxation Act, to contend that the authorities could receive the tax even without registration of a vehicle.

5. The learned Government Pleader, on his part, submitted that Section 39 of the Motor Vehicles Act, 1988 mandates that without registration no person can use the vehicle. Since the petitioner has admittedly been using the vehicle in the International Airport, it is mandatory for him to register and then pay the tax.

6. Heard the learned counsel for the petitioner and the learned Government Pleader for respondents.

7. I reckon after perusing both the provisions that registering the vehicle operates in a different sphere from the necessity of paying the tax. Since Section 4(3)(b) of the Act permits the authorities to accept tax even for the non-registered vehicle, I do not see any legal impediment for the authorities to accept the tax. Tax is, after all, a matter of revenue, and I see no valid reason why the Government shies away from accepting money offered by the petitioner. They shall accept the tax.

8. Further, if the petitioner could not be permitted to operate the vehicle without registration as mandated under Section 39 of the Act, it is open for

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the authorities to pursue the issue under that provision and take appropriate steps, in which event the petitioner may have his remedies as has been confidently contended by the learned counsel for the petitioner. With these observation, I close the writ petition.
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