The grievance of the petitioner is with regard to the non consideration of Ext.P3 representation preferred by the petitioner for enabling the petitioner to satisfy the tax on the basis of actual position with regard to the nature and number of seats provided in the vehicle bearing No. KL-24-G 228. It is stated that the vehicle does not have any 'push back seats' and as such, the amendment to the relevant provisions of Kerala Motor Vehicles Taxation Act stipulating higher rate of tax in respect of such seats is not applicable to the case of the petitioner and hence the writ petition.
2. The learned Government Pleader submits on instructions that, the vehicle belonging to the petitioner as covered by Ext.P1 RC book, was originally fitted with 'push back seats' at the time of registration. The claim of the petitioner is that, the seats were changed later. If Ext.P3 representation is to be considered by the 1st respondent, the petitioner has to produce the vehicle before the 1st respondent, submits the learned Government Pleader.
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3. In the above circumstance, the petitioner is required to produce the vehicle before the 1st respondent on any day, next week, along with a copy of this judgment, upon which physical verification shall be conducted by the 1st respondent and appropriate orders shall be passed on Ext.P3 at the earliest, at any rate, within ten days thereafter.
The writ petition is disposed of. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps.
P.R. RAMACHANDRA MENON, JUDGE.
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