WA NO. 694 0F 2020 2025 : KER: 258 61 IN THE HIGH COURT OF RERAIA AT ERNAKULAM PRESENT THE HONouRABI[E DR. JusTlcE A.K. -AyASANKARAN NaelAR a THE HONouRABLE MR. JUSTICE EAsimRaei s. REDRESDA¥, THE 26TH DAY oF mRCH 2o25 / 5TH CHAITHRA, 1947 om No. 694 oF 2020 (THE JtDGRENT DATED 16.07.2019 IN WP(C) NO.18588 0F 2018) APPELIIANTS/RESPONDENTS 1 TO 4 IN THE WPC: THE TENSPORT COD04ISSIORER TRENs TowER, vAZHUTlmcADu, THIRuvANANTHApuREN-695 ol4. THE DEPUTY TENSPORT COENISSIONER, COCHIN, PIN-682 001. THE REGIONAII TENSPORT OFFICER (TAXATION OFFICER) , E AKULm4-682 011. THE MOTOR VEHICLES INSPECTOR, OFFICE OF THE REGIONAL TENSPORT OFFICER, SUE.THAN BATHERY, WAYENJDU, PIN-673 592. Br GOvERNMENT pl,EADER sup. RESMITHA RAimcHANDRZDT RESPONDENTS/RETITIORER & 5TH RESPONDENT IN THE WPC: 1 MOHABDED SABAII s/O N.p umdR, DIRECTOR, UNII,ONG TEENspORTING cO PVT I,TD, THIRunml,AI. Tlm¥AR, OULGARATE vlLI.IANUR RE PUDUCHEREY-605001. THE ASSISTANT REGISTERING AUTHORITY, PUDUCHERRY-60 5 0 01 . SRI . P . I)EEPJUK THIS WRIT APPEAli HAVING BEEN FI"I.Y HEARD ON 26.03.2025, THE COURT ON THE SAID DAY DEIIIVERED THE FOLI.OWING: WA NO. 694 0F 2020 2 JUDGMENT i) 2025 : KER: 258 61 Dr. A.KTavasankaran Nambiar, I. It is submitted by the leaned Government Pleader that the issue involved in this appeal has already been decided in favour of the appellant State by the Division Bench of this Court dated 19.11.2020 in W.A.No.972 of 2020 and comected cases. Taking note of the said judgment of the Division Bench, a copy of which shall be annexed to this judgment, this appeal is allowed by setting aside the judgment of the leaned Single Judge to the limited extent impugned therein and by following the earlier judgment of the Division Bench of this Court referred above. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- RASWA~ S. JUDGE inns EN303ttHH:ant „C.R.,, -i ¢,fi i - WA No,2342#Ol9 & conn.cas85 I t! a & M I NI givEL raes]==42, =ae6r a4llS aRE=, =4=¥] 24Eg, =434, gi##REff¥&;TgrHffitRE£ Dated this the lgiv dry `Of Nouember* 2D2D &hi.almtiuea I, These appeals have been` filed by the offlcas of the State €halleng!ng judgment of the learned Single Judge disposing Of the urrit petiti®fl5 filed fry pert}r respender*ts try issuing the toltwing direEttone:- "3T. A5 a result cjf mlf abaue```dis€uS§teri i fummaride my iudgFftett `z]n She i§5ues noted abqua as folt®ves: [al Settibn 3{Qf Of fiBqSat uehides Tiaxati+oH Ati, E$76 i§ whthfn the `compeEgTtt=e` of Staee teglslafu,ve and Section 3{6} i§ not in any manner repsig,nawh to Chapter IV at Motor vehicle5\ REE, FgB8 &r ultra vire5 fuGE 19,76. S€REan 3{5} therefrore ls `valfd atid legal. {b} The veglstr?kj®n at a nan.traREpqrt veh`icte and payment af REg}stratlon tee uEider Act 1988 or Haymerit of maitot vehlcte tax undet a State l€g£§iature continues to be valid so tang as the vehi€1e .§5` tepe atid used in the State in "hlch it 15 negi5tered. These vEhi€les ff eltte{ State Of RErala` and stay be¥and Ehe pSF!od stipulated try the State enactment. tire vehicle }s required to Gay vehicle tax as per Section 3{&} neati twith Annexure lit ¢f Stifedule Qf Act 1978. a#asfRE\B±$3asl WA No.a242ja$19 & £Dnn.cases •- i §S : - {c} The impugned ordtsF= catl]ng upen the pEt}tieners to rregFREEr #tse subSect vchicles in State at ttErala atid per l}te tar ape set a=`ide as §}legalt arfeltrary and vto`tiEtive Sf ptiH€fpha`s Of neiftyra{ justieE. the` matters, ,aife re5kaFed to tile file ct respBdeiue Rngfonat Tfansport dfficerl tesp]andents fe{ £anstderati®ii and diEpa5a} by kalap}ng i`n V`rew the pr*ineipl€§ ssaFded stsprEs* {d} The w,ne petl±ians filed edaltenging show cause n®t}ces ate given four weete# t-rmE from the ``date af Fee€iB£ Qf e&By ®f titi5 jtldgment to` fiile t3biectltHns against propeeed tax levy and are ai"ftled te Sha®w thait\ ftFstlyi the hah'Ic,te is ,n,fit taps for use fn Ste€e of raEfaia BeFanti thlfty deys and* a!EemainBly, vehtelB £§ nab at ail used ar kept 'for use ln State art #efBlaF. Tb€ obSEchari raisEd agatnst` prapo§ed acti#n }5 exam'rfteti in dgta}l and orders @s ate REaFrandeti by the ciFTums€afiees of die Case are passed, Respendent= kBeG}ng in vieFT enE 5coRE, charaattsr and iBurpg5e Of iricidance ®f vch}d± taxi €fattsltlef the obGecaaas and pass tie!*atled Qrdeasrty in all eng rriatters niritir redi®red te file as quell as where time is granted for filing ob¢ectlans to §h®giv Cause rTotis%." After a ccmmaut j«flgment was detfvered !n WP{€} "@. 33231rao1& and Epnnected cases, similar matters w€me digpes€d Qf on, the basis Of ,the sa`id judgment+ 2. A batch BfEppeais cam'e u`p far hearigivg and lit matters where service has been complet?4 we heard the ieamed E®un5el appeariftg on either sideg We have a{5® requested the ¢eamed congnsel appearing in Other fasg§ in "hich the appeals were freing 2erRE:HHiH.*4aani WA No.2242/201g & conn.cases -15-&±- i filed, and in cases where service of notice are nat completeS to address their grgumfnt5 a§ well. 3. The factual a5PE`Gts involvet± in these matters are sfeSrt. The writ petitioners are per5cn5, who had purchased their ve`hicle5 from the Union terrifery thf Puduch€try. AllegErig that thG5e veftic£E5 ape p]¥ing in th.a 5tEte. Cf iferala, Steps were taken b¥ the respective Regi®gra! Tran§pBrt Authorities in the State to cancdi their registratiqn. Notices ifl that regard had beeft issued by the Regional Tran'§poft Adythpriti`e§ to the writ petitioners and to conduct an enqui'ry in that regard which €`ame to be Challenged in separate writ petitiems4 Afcord{ftg ta the Rfgiana] Tran§pert Autharities8 the petitioners faad produced fa!§e and fabricated desument§ t® register the vehicles at PnduEherry and the yehicle§ were not normally kept at Pudu€herry where`as the vghicle5 are normally kept in the State Of Kerala, lt i§ the contention of the State that th`e intention of the petitioners i§ Only to evade payment ®f motor veHjcle5 tax at tfae time of registration as provided under anotor Vghicle§ Taxation A€t, 1976 thereinafter referred a5 'the Tax±±ion A€t'}. tn the profe5§± pctitiSners also cfealienged Section 3{6| of the Taxation Act. 4. The learned 5ingf€ ]udg.e while rejecting tine challenge `S®RE..REB=seREi WA N®.2242#Olg & €arm.cases en : 5£ S - tc Sect§®n 3{S} ®f the Taxation AEt, h`eld that the impugned Orders falling ups,n the pGt!tianerg tB register the veh'}€!.Es in the §fate pf Kerala an.a pay life tax are illegal, a,rbitrary and violative of principles of natural juatiee. All the matte'rs were re`5toped to the fi!e= of the re§`pective REgiona! Tran5p®it Officers for fre§fa cor¥sitieratiQn and disposal. It was also held that the wife pe±iti,oner§ have to file their cfejeEticft§ to th`e' chow Cause rmtices within f?ur weeks a`gainst the p,rmp®sed levy ®f tar aT]`d they were entitled to Show that the ¥ehicleg are nat kept for use in Kera]a beyond 3# days and altematively the vehi€ie i§ not at all L15ad or kept faF` use in ,State of iferala. §. The learned ±pefial Government Pleatier wifelle impugniftg the aforesaid judgment Submits that the ®flly quE5tiHn that is peq¥!red to be cQ`n5idened i" the matter is regardiftg the findin.g ®f the learned §iffigle JttdgE with retsreHce ts 5.55 ®f the Motor Vehicles Act, 1988 thereinafter greferred a§ the 'MV A€t'}q The learned Single Judge faelti at peragraph 30.7 that the TranspBIt D€partrmenf of State af Kerala aftd its` offlcfgrB dG not have jse'ri5djcti®n under S.55{5}'' ef tfaE MV A€Ep tD cancel the ` FTegiftration eife€ted and comp¢B±ed in the union Territory af P`udu£IteFry£ He argued that Eke scheme ¢f tELe sta'ttite permitted &®aetlidRE..ti3on± WA Ntr+2242Cnl9 & confl,ca`se5 -;53:- any fegigtering authority. anywhere in India, tQ Conduct an enquiry, in a place where tire Tehi€le i§ narma[Iy kept, to a5`c.ertain whether the registration Was abfaiit'ed from any Other ifegistering a#thorifty* hy producing fither fa!,se d@£uments or br m{srepre5entation cf fact5* aFTd if the said authority is sa Satisfied, it has the power to cancel the registration+ But the certificate of registration €ari be Cancelled only b¥ the anoinai regi5ter!ng auSharity on intimation from the ccnEerned registering auth®rfty wfap tan€e)5 the registratiBn. 6. On the other har!d, tearmed EeurL5el appearin`g on behalf of the re5pondertts/writ pEt`itiarfers weu(d Submit that the provisions of 5e€ti®n 55 {5i Of the MV Act cannot be inv®ked by "-any registering authority'', which £§ rather €[aar from the u§€ cf tfae ward "a registering authority" /and "the registering autfrt5rity" used in sub-section {5J Of 5ecti#n 55. It 1§ aITgued that tfte registsrin,g 3uthofity in the §rate of KE.ra!a cannot consider the valjdifty ®f documents predueed by Efae peti€igners before the registering authority, Gf BnQsher State er Onion TeFTitory, ?* Apparentl`y, in tfae japdgments wh£€h a`re impugned herein, the }eamed Single judge had proceeded to Eon§ider tfae Scope of S.55{5} and had restricted the rig fat of the Regional 2quRE±REH=Sas3i WA N#.2242#®lg & Corm.cases -$3$3- Trart§`p®rt Autfaoritief ith the State Of iferala to tats any action for canEemation of regi§tratitBn in re§pg€t ®f v`ahicles which are already regi5ifered iri the, State Of PuducheFry, 8,. In5,efar ag Ewe StateBs €hal!enge is ®n!y in respect of the jufisdictionai autfrorifty of the Fegi§tering authoFitie§ of tne State to iflvoke paRTS'r under Se[ticn 55(5} with refereflce to vehi'£i®S regis€gred in another State/unia" Terrifery¢ we tip nfft think that Are should go into the factual hackgrtyund Of eacife and eueny fa5e as the §€Qpe of appe,al is very ljrmited`. 9. 5.#¢ Of the fflv A€t meads a5 under:i'- "**. deag55*RE*1®ni whEra to H* madei*~§ubifeEt te the pr®vistons Df secEion 42, sectiEiri 43 and secti®ri 60, every al\wnBT Qf a motor vehieta shall cause fh€` vehi€te t® be reg}5teFed b¥ a regi5terwhg auTfronity ln vthcise }urtedFction Re has th# ve5#ten,ae Elf place ®f bu5inasf tehane the deh}c!e` 5± RErmSty kepF'. A bare reading gf S.40 iFidifates tfaat every Qqufler of a m®t®r vehiclf has to ifegister tife@ vehicle hetore a registering autfi®Fit¥ in whase jurisdiction he has the residence 8r place Sf btiEimeas where the wehlelg is m®rmally kept. Therefore, the place Of regi,=tratjon ap?aremtl¥ i§ with reference to the place where the vehi€Ie' is narma!ly kEp±® lt` may bg either his plE€e Cf residence or p`lafe af bu§ime§s. 3onRE.:RE-*3fi3£ "A No,2242raD19 & conn,cases -: 55-S - lot §.46Ofthe MVAc± reads as under:- **&E. EREect±wenQSs lm lnd€a Of r€gseeraittosi.-Subject te the prariifion5 Sf section 4?, a mStor vehicle ngistered }n accordance qutth thi:a Chgivter in `any State =h&ll rrat raptlife tiD de veg}stered etsewh€ri3 ih ln#}a and a certtti€aS€ af rfeg}5Era±i`ozt tsREed or tn fares undE±r this AEt ln raspeee tiF such v€hk:te Sha!l be qifective thtoughodt Sntiia. " Section 46 of Course is subject to, St47* S.4? relates to a situation wfroere `a motor vehicle registered in ofie State has been kept in anotiter 5tete* for a period Exceeding twe!ye m®#th§ in quhifh g¥ent tfae owner af the wehi€lE i5 ®h{iged to apply to the registering authaorfty, within "hS§e jurisdlction the veiticlE then i§, for the assignment of a new registration mark and he Shall pros,ent the ceftifi.€atE of regi5tratiBr¥ to that neg`lstering authority, For that purpose, eitfier the o""ef Will ftave to get a nQ QBjg€tior} certificate a§ contemplated u/a 4& 'from the Registering Authority wh®` had iss`ued 3 certificate of registration or shau!d take Steps as fontemp!ated under tfae Said provision. !f there is failure to do SS, S.47(5} indicates `that a€tlBn could be taken against the o"nier in terms of 5.177. 11® S,4g{l} afth€ MV Act reads 3s under:- "*9. €deamge ®f TEEldetice oT atacsB air buBsn®5sz {|) If the owder cFf a matQr lfehtel€ ce!a`ses ta reside oF have his place at bussness Bt The adgrese teconded ln thE certificate BfflEusgEHH±anqu3]£ W# EN®g2242#B1S & €enff##§es -i #ftya - tt# ife#£#ftra#iffln rtyfi the ifehtrifeG ha: ,Hha£#giv whthFm #hifty dei¥# B# aHF Bu€h EItRIft8e at edtif:Bses* §EL#mase £# as¥h ife{m ©##ifeFn'#afB}GEdi ts# #tt€h tltetsREREteELRE faE ffl#y, fete prife£Efiteti thy €ft# #teatffRE§ E#®¥E"mt3RE, RGS flew/ aREF#sftt te !#ita regi#isring ©ucinteritry bar quft§E,hi thB' deifef#€^at& S# re#fatfi#*iffiTh qua6 5REsteFed+ q## SS #h`ee flaw ]a#stripes FS FTith5m th€ juitsdf#€titeF&` 'Ghf a[tmthBr rts€REE:rfug 5#HHha^ritfr# 88 ¥ha# REhgr rs±g§B#aFing , ]ande8riE#, Bntl '5itEfi a#, ,thEg REmhi© 'REmg toENand Eb& EetREGBde ci€ firaglREra#!®ft #8 tire REg3stsaF5ng auEtrquftts{ thr=t as €ife`B €a§ee may ifeg; ft® €#RE t3£ife€r FtsgiRE#FiFTin &ti#h®ng 3ft REfidef heat #fa© rRERE ati#rBse# ma«] ha +gn`ife#RE\ tf uB,rtysfl¢]" 1¥ #hefiE t5 fffiilure ife €timffi£# urith £*tig€E!S ife erfeaits ©€ti®fi u#g E7¥ ®f tha£ Act, 1#. E;B§ 8f ±trffi Affi ffi# 3t ttteft was relates to E3fi#£11ffit&3try Of nag,B§tRE#en ifftder #ariptig gireumgtamaeg# wit iE,h reati5 &§ usnd©gr:ry apBB* £G&ft#ra3aaFidfteth RE megf tyxpfiEtryrty+riE# 1f `S wh#ter ifeft.ife<§B hB# tsee#ife ,ifese`tegrSti err has ifeEn SenitifafiRE perman€F*g#y SREap#in!& b# xpde* ENte enrifer 5hBfild whREi'n ifeuFTaan de¥# ar RE `Sin,It a§ , inky be# nepeft *ife faEt RE ENig rRE£5bBring ]HuthaHty REitife3n VIhase }titted3FTifelt ife]e ftBB gha fiREREeg*Es£` ar `p€REB ae #qu$1REas veifeRE %hB neh#€&e §§ n8!rm&}ty, ifeth &s thfi &,RASE! ma# bed '#nd '§bati iferFTEind ## Th¥] puunutey the €`B"fflg&kE &# fingksEFapthr5 ,XPF Tha 'u'8hSEte. {a£ Th® tegiREfering B`utte®ftESp 5ifet§S] Sf` 1% #S tire t5Fife3nat quSgiREife##ng &u€iferifejS €&n#ife! the FEg&atfiBRErm€± and thB €8itift€a{Ets ®f rra#tsSr:REBtt, E#rg ip S¥ ife nde* thaft tenhrand *thG#` ve#®ft`anti this Beer#rfeGEife ## REtiSs&r&#Bt€ RE #R& atigfsial FBgisE#Fsng aHthqbrfty anti than ENths*ftfty §ifeii RERESI The fi&gtsErafifen® {B} fiin:gr REglELB##ng airtht*fifty Fnutgr fflrd=F EN# esamiftaREari ®f a ftsxpter vehiEiB "fEhir5 ife I §u#edfdefqft 'ty Eu'ch aAI#haitBr; RE tifets anENi±ttRE£.:un3I WA N842Z42#01g & Eonn.Eases - ¥ S¥ f - State G®veTnmEat may try ®nder amaitit 'anct, .if tipon such exam}natlon Bed 8fteF giving the ®FTner En ®ppoTtunfty to make any rapraseatatioti ha may wish to make {&¥ sending te the oihrrfeti a r\atifet ty registered post a€knowledgmeat dr,a at 'hE§ adtires5 autered !n tire eettSfi€at€ of reglstraften}, it is 5atfsfl€d that the vehicle ls ]n such a Et3nctfttofs that it ts tREEspi=ble of te.lag used ®r its usa in a publ}€ place would constitute a denser to klte\ pub#c and that RE fs b€¥and reasonable {apaE#* may can€di theL rBgi5trati®n. (4} ff a reBisi€ring aitfrorfty Ls sHtiined thate a m±af vehicle has been permanently removed ,out ®f tndlat tire ve&istering aiRESrity `£hatt =aThcEl the regtstratten. {5} lf a fi€gtste{ing authority ls satisfied Ene€S the registration af a motor vehicle has baian ®thaSnt€Id ®m &he basis at de¢tlments wh}ch ihiere# of try REpfieseatattoti `Of Sact± which was, fatee in any material pattteufar* of the engln€ number aF fnS cha§§ls Rumder emb®§sSti ttiereon `are dliferenE from squ€h tREmLer ent€red ln the Seitifi€ate Qf riEglseraE}qH, the registering Suthutrit\r Shall ,after gtrying the aunifer ari ®pirorfutifty to ,make such represBnted®n as he may wish to marfe {ty sending to the owner a nattee ty fngiseened p®5t REknottledemer\t due at his edti{ies§ entered ift the €SREfi€ate Of registrati®n}* and tar TiEason='to be` recorded in qurf umg, tan€al tire registratten. {&} A rfeg#etin`a autft®rfty ranceM`ng the t¥gistra`tiQn Of a mosar vEhltle under dectioti 54 ar under this seetfen shall cammutiteate such Satt ln writing ta the ®vener ]Of the vahiEte* anti the `fiwner ®f the vehtEl± *Halt fofthVIIth §u'rrencter to that authority the eeitiftcate of registdatton of the vehlEte+ {1} A rng}s±Erlng autha{fty m]ak}ng an order at cattcettditon under secttor\ 54 ®r untier thf£ §act€s}n 5ha'II, tf §E is the tirigrtna! registering authorfey; tadece.I tne! 'cettificate tif registration and the Entry retatitig to the± vehitte tn its records+ anti* if lt 1£ pst EREfl:un:ng€&£ Wfi N8.2242ri!01g & cGnn,cages -i5B i - the otigLnal regist€€ing authority, te"Eard the ceitiREst€ Of registraflfin to tha# authaFit3h and that autho#ty shall €afveel `thE± ¢eitiitca±e of regi#rati®n and thB entry re!attng de the mtit®r v€hi€Ie in ifet reetirds. {8} ThB expFessREn itoftginal registering auttwritgriv in th]§ secthan and ln sect}Orfe 41, 4S., 5Q, 52p BS anti 54 tttBaus the neglstedng `attBfrority th wfrose reaards the reg]i5t€atten af tire vetti=£± 'iE f&€i5ededs {9} In this =ectton ,"cEEftififate ftyf f@gteErati®ffiqu iutcludes a €eltREeate Of ngg!strBtiost renewed under the provislqu= ed ENis Tfte 5ta`tute uses thef wcrds 'the fegistering authority', *afly aegi5ifering austhBrity4 and `a register{ng authorit¥* jm d#erent sub sgction§ of 5*55. 5,Z{3?} defines tregi5terin`g auth®Fityt a5 meaniing, an autife®rity empdw±red to reg!sifer motor vehicles uflffer Chapter (V, whi€fe !m€&ude5 S'ection 55€ as w€i[. 13. On 3 bare readin,g` af S,§5j it i§ rather clear that tfae regi§`teriwg a`grtn®rity Eatt €`ancel the regjREti®n 'of' a veflaEle under varl.pus circumstam€ES, ds, per sub-Section tL} of 5.55, whets a mStBr vehicle i§ destrByea cr rentiGred permanelttly inca,p`able c.f use, 'the Owner has to report the Said fact `tc `the Ffgistering authority within whose juri§q`!ctiBn he has `his resideitee ®r pl@€e of busines§e wh',ere the vEr}§cte i5 m®rmally kep`t, and Shall a£§® forward `te the aHthcrity the certificate tlf regi§trat5®n of the vehicle. Sub section {2} provid,es tthat8 if the •RERE:HREDREz4E&`3I WA No.2242J2019 & conn.£ase5 -:S§i- report is received by the Gri`gjnal ra'g§`£tering Eutharit¥, he can cancel the regi§trati®n and the EerEificaife Of regj5tratlen. [f it r§ not the Original reg§stfring fiuthorityp he shall forward the re'p®ri: and the [eifeifica'te ®f registration to the ®rigir*a! regi§ifering authority in which event that aLthority §faal! Cancel the regigtrati®n. Theref@rer even if a trehiEle i§ megigtered within the ju#isdi€±ion of another regisifering auth®rfty, if the ryehiEle is destfoyed ®r rendered permaflentl¥ lRE=apable ®f use¥ the obl}gatian ®f the owner i§ to inform the registering Eutit®rity within the jurisdiction Of iris place of Fe5id#n€e or place ®f business where thag vehicle is m®rma!ly kept altrng with the cgrtifigatg of registration+ If thE Said atithorifty i5 not the original 8egistering authorifty4 hs §h&ll ifermard a report to the orig}na! registering authority and tfroE s'a!d authority Will cancel the regi5trationw Sub-sfctjori {3] contemplates a spa mo€an power to be exemeisEd by any registemg authorfty, if it i§ found cut examination Bf a m®t8r vehicle pfy!ng within its juri§diEti®n, and after notice to the owner of the veh§clg.` {f h§ is §@ti§fied that thee weh£Ele i5 i`n a corldjtio\n tha# jt js incapafty!e Df being used in a public place and would be a danger to tine ptiblic and it i§ beyond repair, hE can c'anFe! the registratiqn, Sub-5`ectian {4} of §+55 St!an:HRE=SE6#£ W# ire,2242#alg & £tinn.gases -= tic i - cSnifermplates yet another §ituat§om rmhen a registering autherifty is Satisfied tha€ a motor vehicle faag beffi permanently remevfd Out ®f India, it 5hall cancel the registra*ion. Here aisB, thE word tired ig ta FEgi5`tering atjtftority4* 14. Sub-gegti®n {5} €ontemp!ate5 a diffeflent fituati®fl, which enables the registering auEhorifty te cancel the registration of 3 m®t®r vehi'cle, €f a registering authorifty is 5ati§ffied that the registratior! tat a mot®F v€fe€Ele has been cbtair±ed ®fl tlte drasis of daEum€'nts which were false ift `an`¥ material pauticu!ar Br fry repre5eHta*,i,®fl Sf facts wti!Eh again was false in afly matedel particufar* the Said rsg$5tering autherit¥ §h@ll, after gMng the ®Wfler an ®ppQutun§`t# tffi mate 5uEh repre§eritation, Ean€el the regi5Eratien* Acti`on Can at,se,` bd tak5ft }f it ts found that the engine thHmber ¢r Ehaesi§ number differs from what is mentioned irk the €ertifi€ate Of regi§tratSaffi+ §ubbse€ti®n {6} bf 5.55 requires the ffeg{Sferi`ng authority €ancetling the ffigistratiBn t8 Earfemunicate the Safd fact to the Bwner af the I/ehiclGS and the owner has tQ provide the Certificate of registrati,on ®f tfte vehicle to tfia §ald autifeority. Sub-'sgct{on t7| of S®55 further proprides tftat a regigtering authorifty makiftg an ardgr Bf EEfla€I!atian under 'Secti®m 54 or "u"der thi`s section" i.a., §¢55, §hal!, if it i§ tfie aGrm:REB£4EGS£ WA N®.2242raoi9 & conm€a5e§ -, g£ : - original registerifSg aL2thority4 cancel the €erf!ficate cf registration and tifee entry relating to the wehi€18 in its reE@rd5, and, lf it i§ not tha registering auth©riftyp for"ard the €grtifi[ate Qf registrati®ffi t® that auShflrity, aFSd that EuthQrifty Shall cancgl the EErtifi€ate ®f regisfrafiior* and the entry relating to th,a mnt®r/ w6hiElg in its rec®rd§* Sub-section {8) further indi€Etes ifeat the expess}on ``'®riginal registering authority" means tfae registering autfoBrity in whose re€ord5 the registrafiiQm of the ayehifle is recorded* 15+ There Eaftnat frE any`' di§pHte about the fact th`Et €h® arigiflal regi5teFiiig autftarity in th£5e cases i§ the Regi©na# ThamsHflrt Autflorifty at Purfucherry, The qua,sti8n i§, whether any tither registering authority can condxpct affi enquiry wiEft reference to gray matters 5pe€ified under §ubl§eEtion {5}. 16. Now coming to §rifrofectiun €5|, again it §taife with ffie words 'if a nggistering autifeority is sati§fied`', We are of tft® via" that Sub-Section {¥} clarsfie§ the point in dispute. It stads with the wards {a registefin`g authority' maki'mg an Order faf cance!lati¢n anEi further ihdicates` that *'if it i§ the Original registering authority", lt cafl cancel th'e fertif§cate ®f registratl'on and the entry relating ta tfaE ¥tehlEle in its rec`'ord5. If it is not, the origins( registering authcriftyf, iE shall forward the celtifiEatg ®f Emfrfy..Ran..mfi`±i "A Np.2242ffiolg & cSnn.cases - = Sf i - Fegi§tration t® tfaa± auth¢rity, anti tfroat auth®riky sha![ cancel fha certificate of regsstratien and the entry relating ta tit@ ma€Qr veiticle iR its records* &T, Apparently* sub-section (7} prtywidef a procedure where the reg{5tering auttr@gr!fty who passes an t*rder Qf caftcellation ig eitftBr the air.[`ginal registeffiitg aREtho,r.fry or it is nat the tirigina¢ registering auth®ritry® S.55{1} contemplates a §i€uatiofl, wifegFe the ve'htcle is` e}thaf destrfe¥ed or lH#apabfe a,f Lis`e afld the procedure iE mEntioned under S,55{2}, S,55{3} and {4} cgntempSates two different §ituati.ans and the aLitti®rifty "any registering authorifty" appearing un-der Sub-Section {3} and "a regi5ifering atfthorit]r" under 5ttB-§ectirm A:4! i§ Only to "Cancel the registrat!G#J'* §uH* 5ectien {7}, applies lm 5ut€h 'jme€rincesf which djfferEntiateg betveeen '"aft crdEgr af gartcel]a±i¢n" and "cancel tfroe certificate of regi§trati©n End entry relating to the vehic!e in its necflrds". The di§tinftibn is, Gra!y this. Any Fe`g{§tering jautft®Fity E¢uld make an order af €ancel[ati®n',, B'ayt the €ertifi€ate of registration and the egivtry relating tc the tyehi€ie in its nec®rdg caft be cancelled only by the Original regi,Steriftg authority€ 18, It i§ permi5§ible for a ¥ehifig registered in one State to be used in any other 5tate* but qf ,c8tyrse subi.eat tB the statutory alfan!rm342RE£ WA N®.2242#0,19 & €onn.cases - $ 6-3 i. - restrictions and compliaflffe of [®£al laws. For that reason itselfA we #¥nnpt ascribe to the vi`ew that pro€eedimgf under S.55{`5) Could be initiated Qnl`y Py the original fegi§tfrimg `auth®rity, and e§pecial§y im th,ff ligh't af 5qb-section {7}t which clarifies the juri5diEti®na! facto 19. It i5 poirty`ted out by the Eaun§ei ifef p€titieners` that the ®riginBl registering autfaoriti€§ were Satisfied about their credentiaig at the time ®f registration and tfrogmefcFe another registeriftg author[fty cannot overturn the §,aid fi«ding of fact. validity ®f the materjaJS relie`d upon @t the time of regiftrati®m are questions Of fact, and it ig p®rs£B!e that the original regi5terimg atitharity had p[aEfd reliance upfrn life and registered the vahic{e* As alreatly 5faEed, a vehicle Can be flegi§tered at a place wlteFe a person has fai'sm€r fies`ideri€Le ar pfaGe ®f bu§ime§s, whare the vehicle is n¢rm@lly kegrt. 9upp8ge a persegiv[s place cf reside,fice and bu5i-ne55 was in tfaE State of Kera!a and the vebi€lg f§ mQrrmal!y kept in the §tatez., anti if it ls `feuHd that he h55 na place ®f residence or business in .the pra€e ®f ®r"nal registering auth8riftyt ft i§ a matter which requires enquiry in terms, Avith 5EctiBn 55{5}, guch enquiry can be conducted arily by the registering authorftyf w'iterfe the vehicle is normally ifepti and the RERE±RERErdE##§ Wft REernEa#Effi®1g & fi©fin.€a5effi -2 $4 2 - £aiti ffiu#itffiFTAfty w%l faatye fhs jREm.§ti§ff%§®ffl t¢ £anEff! tife regi§£Fatiffift, ffieeffif savfaife ©giv ®rtiEr iE pag„ged, ffafiffa"ff#ien fff €gifeififffi€e Gf ifegig#REtiBife and €ntvy re!atinE t® tifee m®t®r apethiE§e ifem #he ffi9ifife`ft #@fi bts rmffidie ®m!¥ try Efaff 3rigjma§ megisife#inE aREthfflrity¥ Egiv, In fife€ !igtr# ®f the @feife§@id ffis`Guss&rm4 we Egive ®f fife@ ¥iffw ffiffifr the i#@rmEd §ing!a Judge wag n®t #xpgtSffied im ffirri#img at a EQftE!usifem t#fft the TraFBf pflife Awtife®ifeiffs ®# ffitat® ®S iferal@ t#an flmly E®ntiardi @m Enqti§ry and if ,ife j§ ifearflti thBf the rEffffrd ®# #ife v@ny megjstREifeiffifl i§ vitiaifedgr repout HER be iferma'rded fa *ha£ GgriffimB[ r#grife#eri#g @uth®F£E¥ tryffififf# g*5§{5} ffir!d iE i§ 'fdrr tfty® gaiG ffiREfih,®#it# ire fenaluct emq«iny aFTdi fan€®L the regig`t#Etitrn* An ffigrpamaffit mi§¥aka tiferat ELag ffiri#Efi fm the rmattffir ig ftfi tifee ufltierstiafttiigiv© ®# #fee wtirdig Sma#iflg aft cfldffiFT off fanfgilffiffi'ffn€ @fltl €artfelBiffi© `#ife© *€®aeifiEati® Sf ffBgis#ras#iSfi ffified the eFS€ny relat#mg tffi tifee m®ttir tygh£#8g' §n ife§ reenndsB fiffi cr#fir ®f Gan€ell@tithn €@n bffi mEEdf ife# aife¥ megjs¥EFing @asth®Fit# if it is satigf§ffiG tifeat afi# t*f thff gi€ue£,&ftym5 ffis dESErifoed under Ewth*£gcti®m |5'j fff §.55 is br®ugife #c the ffititiff© 3f fihfiz grtigiEterimg ff#thffrifty anti if he ig ffatififiifed i=n ftnfiftyiry ffh@t 5ey&fro fr €ftynditii®fl e#ifts, Gn#e thg ®nder gf #an#glfa#i®giv §£ mades if gife3!l bg ifermard®d ire trhE ®ffiginal r®gi5tEring aftytfa8rfty t® ffffiffELife that aqth®rity t3 '&@mEe§ tfiffi £©SntREtt:4Z£SI `W# N®,2242fi!`01g & conn.€a5es - : $5 : - €erfeificate Of registratian' `and tfie tEntng relatiftg to tfte motor veh§cle` in its records. In the result, th,g frppeats are allowed seffing aside the judgmerst Sf tfu€ learned ,Single ju,tige, ,to ,tifee limited extent as` discussed earlier, Sill - A,ar¢§ErmlRE JtJRE Bp Tftte #pp# pg €c, Judge EE]Z= G®#IEL£H E. RE6E