The petitioner has approached this Court with the following prayers:
(i) Issue writ of certiorari or any other appropriate writ or order quashing Exhibit.P4 demand notice issued against the petitioner;
(ii) Issue a writ of mandamus or any other appropriate writ or order restraining the 1st respondent from initiating any coercive action pursuant to Exhibit-P4 demand notice;
(iii) Issue a writ of mandamus or any other appropriate writ or order commanding the 1st respondent to refund a sum of Rs.1,40,551/- being the excess tax collected from the petitioner relating to vehicle mentioned in Exhibit.P1.”
2. The learned counsel for the petitioner submits that, the liability sought to be mulcted upon the petitioner towards the 'One Time Tax' payable under the relevant provisions of the Kerala Motor Vehicle Taxation Act, with respect to the purchase of a 'Porsche Cayenne Diesel Car' by the petitioner having a purchase value of `70,27,556/-, is not correct or sustainable, as they have sought to realise the tax at the rate of 33% of the WP(c). No.26478 of 2014 2 purchase value. As a matter of fact, such a proposal was incorporated in the 'Bill' when the same was introduced. But when the statute took its breath, by way of the amendment in the year 2014, the tax stipulated was only at the rate of 15% as per Item No.12 of Annexure 1 of the Taxation Act. It is also pointed out that, the purchase value was being calculated, also reckoning the element of tax under the KVAT Act, which is not correct or sustainable by virtue of the law declared by a Division Bench of this Court reported in Fathima Shirin V. Joint RTO, Kayamkulam and others (2013 (3) KHC 714).
3. The learned Government Pleader appearing on behalf of the respondents submits on instructions that, an inadvertent mistake has crept in and accordingly Ext.P4 demand notice has been withdrawn. It is stated that the 'Certificate of Registration' in respect of the vehicle has already been forwarded to the petitioner on 17.10.2014, issuing demand notice confining the balance amount to be satisfied by the petitioner as `15,355/-. It is stated that, the said figure has been worked out in conformity with the relevant provisions of law.
4. After hearing both the sides, the writ petition is WP(c). No.26478 of 2014 3 disposed of, directing the petitioner to satisfy only the aforesaid modified extent of liability to the tune of `15,355/-, which shall be cleared within one week from the date of receipt of a copy of this judgment.
Sd/-
P.R. RAMACHANDRA MENON, JUDGE.
Pn