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最高法院支持喀拉拉邦有关向运输车辆车主收取福利基金的法律

法官A M Khanwilkar、Abhay S Oka和C T Ravikumar认为，《喀拉拉邦机动车税(修正案)法》的两项规定和《喀拉拉邦机动车运输工人福利基金法》2005年的一项规定与1988年的中央法律《机动车法》并不“抵触”，因此具有宪法效力。

  • PTI
  • 2022年7月28日东部时间08:50
2005年，喀拉拉邦修订了法律，引入了1976年《机动车税法》第46条的第(7)和(8)条，以及1985年《喀拉拉邦汽车运输工人福利基金法》第8A7条。
2005年，喀拉拉邦修订了法律，引入了1976年《机动车税法》第46条的第(7)和(8)条，以及1985年《喀拉拉邦汽车运输工人福利基金法》第8A7条。
新德里:周三，最高法院支持喀拉拉邦两项法律的一些条款的宪法效力，这两项法律要求出示福利金捐款的汇款收据运输车辆车主在缴付车税时，向税务主任申报。

法官A M Khanwilkar, Abhay S Oka和C T Ravikumar认为，宪法的两项规定喀拉拉邦机动车税(修订)法还有一部分喀拉拉邦汽车运输工人福利基金法案2005年的《交通工人福利法》，涉及运输工人福利资金的征收，与1988年的《交通工人福利法》并不“抵触”机动车法，因此在宪法上有效。

“令人难以理解的是，有人听到车辆所有人/许可证持有人辩称，他不会按照1985年法案支付费用，但却会像往常一样在喀拉拉邦继续从事汽车运输业务，剥削工人，理由是根据国家立法不能禁止运输车辆许可证的有效性……

“根据州立法机关制定的法律，车主/许可证持有人有责任缴纳福利基金和缴纳车税。因此，邦立法机构强制在接受到期和应付的车税之前，首先支付未支付的福利基金缴款，这没有错。”Khanwilkar法官在为最高法院撰写的59页判决书中写道。

该判决是在一系列上诉之后做出的，其中包括喀拉拉邦分销商协会Kottayam对高等法院维持两项邦法律规定有效性的判决提出的上诉。

最高法院同意高等法院的意见，认为州法律的规定与中央法律既不矛盾也不抵触。

有人认为，经修订的州法律规定有效地将向工人福利基金缴款的义务与为经营机动车纳税的义务结合起来。

2005年，喀拉拉邦修订了法律，引入了1976年《机动车税法》第46条的第(7)和(8)条，以及1985年《喀拉拉邦汽车运输工人福利基金法》第8A7条。

这些修订的效果是，规定在缴付车税时，向税务主任出示福利基金缴款的汇款收据。在处理对这些条款有效性的质疑时，喀拉拉邦高等法院认为，邦立法机关并不缺乏立法能力。

最高法院认为，议会制定的法律“没有触及或处理汽车税的征收方式和征收领域”。

“我们事先毫不犹豫地断定，由州立法机关制定的1976年法和1985年法的规定只是为了确保车辆拥有者/许可证持有人不会继续拖欠根据州立法应缴的福利基金缴款或车辆税。

“这些规定与议会(1988年法案)制定的法律毫无冲突。根据1988年法案(中央立法)颁发的许可证，国家法规没有创建任何新的责任或义务，但它规定了豁免，以确保及时收取福利基金捐款以及同一车主/许可证持有人应缴的车辆税。”

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In 2005, Kerala amended the laws by introducing sub-section (7) and (8) of Section 46 in the Motor Vehicles Taxation Act, 1976 and Section 8A7 in the Kerala Motor Transport Workers' Welfare Fund Act, 1985.<\/span><\/figcaption><\/figure>New Delhi: The Supreme Court Wednesday upheld the constitutional validity of some provisions of two state laws of Kerala which mandated production of receipt of remittance of welfare fund contribution by transport vehicles owners<\/a> at the time of paying vehicle tax before the Taxation Officer.

A bench of Justices A M Khanwilkar, Abhay S Oka, and C T Ravikumar held that the two provisions of the Kerala Motor Vehicles Taxation (Amendment) Act<\/a> and one section of the Kerala Motor Transport Workers' Welfare Fund Act<\/a> of 2005, which deal with the collection of money for transport workers welfare, were not \"repugnant\" with the 1988 Central law, the Motor Vehicle Act<\/a>, and hence constitutionally valid.

\"It is beyond comprehension that the vehicle owner\/permit-holder can be heard to argue that he would not pay the dues under the 1985 Act and, yet, would continue with the business of motor transport as usual in the State of Kerala by exploiting the workers on the specious plea that the validity of the permit to operate transport vehicle cannot be interdicted under a State legislation...

<\/div><\/div>\"The liability of the vehicle owner\/permit-holder to pay welfare fund contribution as well as to pay vehicle tax arises under the legislation enacted by the State Legislature. As such, there is nothing wrong in State Legislature making it compulsory to pay outstanding welfare fund contribution first before accepting the vehicle tax which had become due and payable,\" Justice Khanwilkar, writing a 59-page judgement for the bench said.

The verdict came on a batch of appeals including the one filed by All Kerala Distributors Association, Kottayam against the high court verdict upholding the validity of the provisions of two state laws.

The top court concurred with the views of the high court and held that the state law provisions were neither contradictory nor repugnant to the central law.

It was argued that the amended provisions of the state laws effectively bootstrapped the obligation to make contributions to the workers' welfare fund with the obligation to pay tax for operating motor vehicles.

In 2005, Kerala amended the laws by introducing sub-section (7) and (8) of Section 46 in the Motor Vehicles Taxation Act, 1976 and Section 8A7 in the Kerala Motor Transport Workers' Welfare Fund Act, 1985.

<\/div><\/div>The effect of these amendments was to mandate production of receipt of remittance of welfare fund contribution at the time of making payment of vehicle tax before the Taxation Officer. Dealing with the challenge to the validity of the provisions, the Kerala High Court had opined that there was no lack of legislative competence in the state legislature.

The top court held that the law made by Parliament \"does not touch upon or deal with the field of the manner of levy of vehicle tax and collection thereof.\"

\"A priori, we have no hesitation in concluding that the provisions of the 1976 Act and the 1985 Act, enacted by the State Legislature, are only intended to ensure that the vehicle owner\/permit-holder does not remain in arrears of either the welfare fund contribution or the vehicle tax both payable under the State enactments.

\"These provisions are in no way in conflict with the law made by the Parliament (1988 Act). The State enactments do not create any new liability or obligation in relation to the permit issued under the 1988 Act (Central legislation), but it provides for dispensation to ensure timely collection of the welfare fund contribution as well as vehicle tax payable by the same vehicle owner\/permit-holder,\" it said.<\/div><\/div>
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