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Issues Involved:
1. Exemption from tax under the Kerala Motor Vehicles Taxation Act, 1976. 2. Validity and effective date of the Kerala Motor Vehicles Taxation Rules, 1975. 3. Interpretation of Section 5 of the Kerala Motor Vehicles Taxation Act, 1976. 4. Requirement of prior intimation for tax exemption. 5. Constitutional validity of Section 5 regarding arbitrary discrimination. 6. Necessity of publication for the validity of subordinate legislation. Detailed Analysis: 1. Exemption from Tax Under the Kerala Motor Vehicles Taxation Act, 1976 The petitions involved vehicles that were not used during specific periods, and the petitioners sought exemption from tax under the Kerala Motor Vehicles Taxation Act, 1976. The court examined whether the petitioners complied with the requirement of prior intimation for claiming tax exemption. 2. Validity and Effective Date of the Kerala Motor Vehicles Taxation Rules, 1975 The court noted that the Kerala Motor Vehicles Taxation Rules, 1975, were published in the Kerala Gazette on 29-9-1975 but were released to the public on 14-10-1975. The court held that the rules could only be effective from the date they were made available to the public, i.e., 14-10-1975. This was supported by the decision in G. Narayana Reddy v. State of Andhra Pradesh, which stated that a notification is effective from the date it is released to the public. 3. Interpretation of Section 5 of the Kerala Motor Vehicles Taxation Act, 1976 Section 5 of the Act requires prior intimation for claiming tax exemption. The court observed that the wording of Section 5 could lead to arbitrary discrimination, as it only allowed exemption for the first month, the first and second months, or the whole quarter. However, the learned Advocate General conceded that exemption could be claimed for any month or months of a quarter, thus avoiding constitutional issues. 4. Requirement of Prior Intimation for Tax Exemption The court held that the statutory rule-making authority had relaxed the stringent provision of prior intimation in Section 5 by allowing intimation within one week from the commencement of the period for which exemption is claimed. Therefore, the petitioners' intimation given within a week of the effective date of the rules (14-10-1975) was sufficient for claiming exemption. 5. Constitutional Validity of Section 5 Regarding Arbitrary Discrimination The court noted that the wording of Section 5 could lead to unconstitutional results due to arbitrary discrimination. However, the concession made by the learned Advocate General that exemption could be claimed for any month or months of a quarter resolved this issue, making it unnecessary to consider the constitutional validity of Section 5. 6. Necessity of Publication for the Validity of Subordinate Legislation The court emphasized the necessity of adequate publication for the validity of subordinate legislation. It referred to decisions by the Supreme Court, including Harla v. State of Rajasthan and State of Kerala v. P. J. Joseph, which held that laws must be promulgated or published to be operative. The court overruled the decision in Kochusara v. Gracy C. T., which held that mere making of subordinate legislation is sufficient for its validity. Conclusion The court allowed the writ petitions, quashing the demands for vehicle tax for the period 1-10-1975 to 31-12-1975, as the applications for exemption were within time. The necessity of publication for the validity of subordinate legislation was reaffirmed, and the interpretation of Section 5 was clarified to allow exemptions for any month or months of a quarter. Separate Judgment: George Abraham Vadakkel, J. agreed with the decision but based his reasoning on the principles stated in Cherian Thomas v. Regional Transport Officer, emphasizing substantial compliance with Section 5(1) of the Act. He also acknowledged the necessity of publication for the rules to come into force but refrained from expressing an opinion on the larger question of when subordinate legislation becomes effective.
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