The petitioner approached this Court aggrieved by the levy of motor vehicle tax on the Omnibus owned him, at the rate applicable to private service vehicles. It is the case of the petitioner that it is a religious charitable institution run by the Khidamathul Islam Trust-Darul Uloom, Edappally, and that the vehicle in question is used in connection with the conduct of the Darul Banath Yatheemkhana. It is the specific case of the petitioner that the vehicle is used for carrying the orphans to the School and back and hence only a private use. The prayer in the writ petition is for a declaration that the petitioner is liable to pay tax only at the rate applicable to Omnibus for private use having not more than 10 seats (other than the driver) as mentioned in Clause (a) of item 6 in the Schedule under Section 3(i) of the Kerala Motor Vehicles Taxation Act and not as applicable to private service vehicle.
2. On a consideration of the facts and circumstances of the case, I note that in a decision reported in Fr.Pious v. Sub Regional Transport Officer (2002 (3) KLT 965), this Court has already taken a view with regard to the classification of Omnibuses W.P.(C).No.6497 of 2006 -2-
used by institutions or persons for religious purposes. It was held in the said case that an Omnibus used by a religious congregation for religious purposes cannot be treated as a private service vehicle but ought to be treated as vehicle for private use and classified accordingly. I am of the view that the ratio of the said judgment applies squarely to the instant case as well. Accordingly, following the said judgment, the writ petition is allowed by declaring that the petitioner is liable to pay tax only at the rate applicable to Omnibus for private use in terms of item 6(a) of the Schedule under Section 3(i) of the Kerala Motor Vehicle Taxation Act, as is stood in the year 2006. The liability of the petitioner to pay motor vehicle tax shall be determined in accordance with the declaration made in this judgment.
The writ petition is allowed as above.
A.K.JAYASANKARAN NAMBIAR JUDGE mns W.P.(C).No.6497 of 2006 -3-