Justice A.K. Jayasankaran Nambiar of the Kerala HC disposed of a writ petition based on the taxation of cars according to the Motor vehicle Act. The Court after listening to the parties, decided that since the car had been registered before 01/10/2017, the person was liable to pay the tax of the vehicle on the basis of the seating capacity.
The petitioner had a motor vehicle registered under the registration number KL-13-AH-1836. The counsel for the petitioner prayed that tax on the motor vehicle should be charged based on the seating capacity and not on the basis of floor area. The Division Bench of the same court in W.A. No. 220 of 2018 had declared that the cars registered before 01-10-2017 would be charged tax only upon the seating capacity of the car and not on the basis of the floor area of the car.
After considering the arguments of both the sides, the court directed the respondent to levy taxes only on the basis of stage carriage, i.e. on the basis of the seating capacity and not as per the floor area. Any proceeds that have been already collected were to be adjusted by the respondent as future liability. Saying so, the Court dismissed the case.
Mullappalli Chandran v. State of Kerala, WP(C) No. 32807 of 2019(A)