Kerala Court April 2001 Judgments

M/S. Chakkiat Agencies Pvt. Ltd. Vs. State of Kerala

Court: Kerala

Reported in: II(2001)ACC559

P.K. Balasubramanyan, J.1. These Original Petitions challenge the competence of the authorities under the Kerala Motor Vehicles Taxation Act to tax the vehicles owned by the petitioner and operated exclusively within the area of the Cochin Port Trust. These vehicles are essentially trailer chassises having four wheels to the rear and no wheels in front and intended to be loaded with containers disembarked for ships to be conveyed to e godowns located in the wharf itself. The period relevant for these Original Petitions is the period prior to 1987. In the year 1987 these vehicles were registered under the Motor Vehicles Act and become exigible to tax subject of course to seeking exemption under S.5 of the Kerala Motor Vehicles Taxation Act. In these Original Petitions we are not concerned with the period subsequent to the registration of these vehicles in the year 1987.2. According to the petitioner these are imported trailer chassises intended only for mounting the unloaded containers ...