The petitioner claims to be the registered owner of a Bajaj Tempo bearing registration No.KL-11-AS-7580. He relies upon Ext.P2 circular which provides the Assistant Motor Vehicles Inspector to conduct an inspection and to ascertain the criteria in which the vehicle owned by the petitioner would fall in. It is further submitted that there is a distinction between the vehicles having rigid seats as well as push back seats and different rates of taxes have to be paid. The petitioner's vehicle, in fact, originally had push back seats and he removed the push back seats to rigid seats. Therefore, the petitioner submits that he is entitled for reduction of tax benefit. However, on account of non inspection of the vehicle, he is not granted the benefit. The petitioner further submits that in spite of Ext.P4 representation, no inspection has been conducted for the purpose of making necessary endorsement in the R.C book.
2. Having adverted to the facts and circumstances of this case, there shall be a direction to the respondent to conduct inspection of the petitioner's vehicle bearing registration No.KL-11-AS-7580 and to ascertain W.P.(C).No.12410/2014 -:2:-
whether the petitioner's vehicle is having push back seats or rigid seats. There shall be a further direction to make necessary entries in the R.C book of the vehicle, resultant of such inspection. The entire exercise shall be conducted within a period of six weeks from the date of receipt of a copy of this judgment. This writ petition is disposed of as above.
A.MUHAMED MUSTAQUE, JUDGE ms