The petitioners have approached this Court with the following prayers:
“i) issue a writ of mandamus or any other appropriate writ, order or direction commanding the 1st respondent to permit he 1st petitioner to remit the Motor Vehicles Tax in respect of his vehicle bearing Registration No.KL.07AN-7800 without insisting on production of clearance certificate from the Motor Transport Workers Welfare Fund Board.
ii) declare that the 2nd petitioner is not bound to remit Motor Vehicles Tax in respect of the vehicle transferred to the 1st petitioner for the period during which he had remitted the contribution to the Employees Provident Fund and therefore, the 1st petitioner is not liable to produce any clearance certificate from the 2nd respondent for remitting Motor Vehicles Tax;
and
iii) grant such other reliefs as this Hon'ble Court deems fit and proper in the circumstances of the case including the costs of this writ petition (civil) W.P.(C)No.27807 OF 2014 2
2. The challenge is mainly with regard to the fact that the vehicle belonging to the first petitioner having registration No.KL.07AN/7800 is specifically covered under the relevant provisions of the EPF Act/Scheme and contributions are being effected in respect of the concerned employees engaged by the petitioners . It is settled law that if the employees are already covered under the EPF Act/Scheme, the provisions of the Kerala Motor Transport Workers Welfare Fund Act cannot have any application .
3. The learned Standing Counsel appearing for the third respondent/Assistant PF Commissioner submits, on instruction, that employees of the petitioners are covered under the EPF Act/Scheme in respect of the said vehicle. This being the position, this Court does not find any reason to permit the concerned respondent to proceed against the petitioners under the Kerala Motor Transport Workers Welfare Fund Act. As a natural consequence, the petitioners are not bound to produce any clearance certificate to be obtained from the second respondent /District Executive Officer, Kerala Motor Transport W.P.(C)No.27807 OF 2014 3 Workers' Welfare Fund Board for the purpose of satisfaction of tax in respect of the said vehicle, under the Kerala Motor Vehicles Taxation Act .
4. In the above circumstance, the first respondent/Joint RTO. Parassala is directed to accept the tax in respect of the vehicle bearing No.KL.07-AN/7800 as and when the amount due is tendered by the petitioners. The petitioners shall produce a copy of the judgment along with a copy of the writ petition before the first respondent/Joint RTO, Parassala for further steps.
The writ petition is disposed of.
P.R.RAMACHANDRA MENON JUDGE lk