The petitioner in the above writ petition only seeks inspection of his vehicle to decide the tax liability of the vehicle. 2. The brief facts necessary for the disposal of the writ petition are that by the new amendment Act of 2014, it was thought fit to classify the contract carriages having Rigid seats, Push Back seats and Sleeper berth as three different categories with different levy of tax. The petitioner relies on Exts.P2 and P3 Circulars to contend that Transport Commissioner has issued the same directing inspection of the vehicle to decide upon the categorization of each vehicle. In such circumstances, Ext.P4 filed before the respondent shall be considered. On production of the vehicle, same shall be WP(C).13736/14 2 inspected and written orders shall be passed indicating the category under which the petitioner's vehicle bearing registration No.KL-
53 F 8589, falls.
Writ petition disposed of. It is made clear that Ext.P4 shall be disposed of within a period of three weeks from the date of production of a certified copy of this judgment and endorsement of the tax category made in the Registration Certificate.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs