The petitioners, who are owners of the lorries bearing registration Nos. KRC 4981, KL 13 3753 and KL 13 B 4739 respectively, have approached this Court seeking for a direction to be given to the first respondent to accept motor vehicle tax in respect of the vehicle concerned, without insisting for production of receipt for remittance of the Welfare Fund Contribution under the Kerala Motor Transport Workers' Welfare Fund Act.
2. The basic question involved in this writ petition is whether the petitioners could be compelled to produce proof with regard to the satisfaction of liability towards the Kerala Motor Transport Workers Welfare Fund Act. By virtue of the amendment brought about in the relevant Taxation Act, satisfaction of contribution towards the Kerala Motor Transport Workers Welfare Fund is necessary, to accept motor vehicle tax in respect of the vehicles concerned. Whether self employed persons above 60 years are liable to pay contribution, when the membership is restricted only to persons below 60 years under W.P.(C) No. 28573 of 2014 : 2 :
the Welfare Fund Act and Scheme was considered by this Court and as per the decision reported in 2009 (4) KLT 225 [Ta-Aleemul Islam Trust and Ors Vs. State of Kerala and Ors.] , it has been held that no such contribution is liable to be paid by the self employed persons above 60 years and as such, clearance certificate is not necessary in their case, for acceptance of tax.
3. The case of the petitioners is that all the petitioners herein have crossed the age of 60 years and as such, they are entitled to have the benefit of the said judgment.
4. Heard the learned standing counsel for the second respondent as well, who submits that, if the petitioners produce requisite proof with regard to their age, ownership of the vehicle also producing valid driving licence to infer that they are driving the vehicle, the relief sought for by the petitioner could be considered and it could be granted to the extent the petitioners are eligible.
5. In the said circumstances, the writ petition is disposed of, with liberty to the petitioners to produce relevant documents before the second respondent forthwith, at any rate within one week from the date of receipt of a copy of this judgment; upon which, the matter shall be considered and appropriate orders shall be passed W.P.(C) No. 28573 of 2014 : 3 :
by the second respondent within one month thereafter. On production of the orders to be passed by the second respondent as above, the first respondent shall accept tax as and when the same is tendered.
Petitioners shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)