In Commissioner Of Income Tax v. Viewed In The Light Of The Law Laid Down In The Decisionsreferred To Supra, The Challenge Made In This Writ Petition Against Exhibit-P4 Order Passed By The Thir
High Court
25 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
In Commissioner Of Income Tax v. Viewed In The Light Of The Law Laid Down In The Decisionsreferred To Supra, The Challenge Made In This Writ Petition Against Exhibit-P4 Order Passed By The Thir
Date of order
25 Sep 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In In Commissioner Of Income Tax v. Viewed In The Light Of The Law Laid Down In The Decisionsreferred To Supra, The Challenge Made In This Writ Petition Against Exhibit-P4 Order Passed By The Thir, the High Court (2018) dismissed the appeal under Section 41 of the Income-tax Act. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN
TUESDAY, THE 25TH DAY OF SEPTEMBER 2018 / 3RD ASWINA, 1940
WP(C).No. 31101 of 2018
PETITIONER:
WILSON THOMASS/O.THOMAS, NADAKUZHACKAL, KARIMANNOOR P.O., THODUPUZHA - 685 581.BY ADVS.SRI.RENJITH B.MARARSMT.LAKSHMI.N.KAIMALLAIJU RAM (KALLIDA)SMT.LAKSHMI.N.KAIMAL
RESPONDENTS:
SMT C.S. SHEEJA, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
The petitioner, who is the registered owner of a Tata Xenon CrewCab bearing registration No.KL-58/N-8332, which is registered as LMV-Goods Carriage as per Exhibit-P1 Certificate of Registration, has filed thisWrit Petition under Article 226 of the Constitution of India, seeking a writof certiorari to quash Exhibit-P4 order dated 31.1.2018 of the thirdrespondent Joint Regional Transport Officer, Thodupuzha, whereby hisapplication dated 29.1.2018 for alteration of the said goods vehicle as apassenger vehicle, under Section 52 of the Motor Vehicles Act, 1988,stands rejected. The petitioner has also sought for a writ of mandamuscommanding the third respondent to alter the vehicle bearing registrationNo.KL-58/N-8332 as non-transport vehicle and issue the registrationcertificate within a time limit to be fixed by this Court.
2.Heard the learned counsel for the petitioner and also thelearned Senior Government Pleader appearing for the respondents.
3.Exhibit-P4 order dated 31.1.2018 of the third respondentregistering authority is one under Section 52 of the Motor Vehicles Act,1988. As per Section 57(1) of the said Act, any person aggrieved by anorder of the registering authority under Sections 41, 42, 43, 45, 47, 48,49, 50, 52, 53, 55 or 56 may, within thirty days of the date on which hehas received notice of such order, appeal against the order to theprescribed authority. If the petitioner is being aggrieved by Exhibit-P4
order of the registering authority, it is for him to invoke the statutoryremedy of appeal provided before the Appellate Authority.
4. In Commissioner of Income Tax V. Chhabil Das Agarwal[(2014) 1 SCC 603] the Apex Court reiterated that, non-entertainment ofa writ petition under Article 226 of the Constitution of India when anefficacious alternative remedy is available is a rule of self-imposedlimitation. It is essentially a rule of policy, convenience and discretionrather than a rule of law. Undoubtedly, it is within the discretion of theHigh Court to grant relief under Article 226 of the Constitution of India,despite the existence of alternative remedy. However, High Court mustnot interfere if there is an adequate efficacious alternative remedyavailable to the petitioner and he has approached the High Court withoutavailing the same, unless he has made out an exceptional casewarranting such interference or there exists sufficient ground to invokethe extraordinary jurisdiction under Article 226.
5. In Pavithran V. State of Kerala (2009 (4) KHC 4), a FullBench of this Court held that, whenever an adverse order is passedagainst a person, unless the same is challenged before the appropriateforum, within the prescribed time limit, the said order will become final.
6.Viewed in the light of the law laid down in the decisionsreferred to supra, the challenge made in this Writ Petition against Exhibit-P4 order passed by the third respondent registering authority cannot be
entertained under Article 226 of the Constitution of India.
In such circumstances, without prejudice to the right, if any, of the
petitioner to challenge Exhibit-P4 order before the Appellate Authority,this Writ Petition, filed on 24.9.2018, is dismissed.
Sd/-
ANIL K.NARENDRAN JUDGE
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE VEHICLE NO.KL-58-N-8332.
EXHIBIT P2
6.Viewed in the light of the law laid down in the decisionsreferred to supra, the challenge made in this Writ Petition against Exhibit-P4 order passed by the third respondent registering authority cannot be
entertained under Article 226 of the Constitution of India.
In such circumstances, without prejudice to the right, if any, of the
petitioner to challenge Exhibit-P4 order before the Appellate Authority,this Writ Petition, filed on 24.9.2018, is dismissed.
Sd/-
ANIL K.NARENDRAN JUDGE
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE VEHICLE NO.KL-58-N-8332.
EXHIBIT P2
TRUE COPY OF THE TAX RECEIPT DATED 16.8.2017 ISSUED FROM THE UDUMBANNOOR VILLAGE OFFICE.
EXHIBIT P3
TRUE COPY OF THE RELEVANT PAGES OF THE PASSPORT OF THE PETITIONER.
EXHIBIT P4
TRUE COPY OF COMMUNICATION BEARING NO.S4/400/2018/IT DATED 31.1.2018 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P5
TRUE COPY OF THE ORDER DATED 5.8.2014 OF THE TRANSPORT COMMISSIONER, HARYANA,CHANDIGARH, OBTAINED FROM THE WEBSITE HARYANATRANSPORT.GOV.IN
//True copy//
P.S. to Judge
csl
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