(1.) PETITIONERS are self-employed drivers of vehicles owned by them, the registration certificates of which are Exts.P1 to P6. They were members of a Scheme administered by the 3rd respondent. However, they say that they have crossed 60 years of age and therefore, have ceased to be members of the Scheme. In spite of it, respondents 1 and 2 are declining to accept tax in respect of the vehicles owned by them, demanding that the petitioners have not produced clearance certificate issued by the 3rd respondent.
(2.) CASE of the petitioners is that as they have ceased to be the members of the Scheme, the provision requiring production of clearance certificate cannot apply to them. In support of this contention, petitioners are relying on the judgment of this Court in Ta-Aleemul Islam Trust and Others v. State of Kerala and Others (2009 (4) KLT 225).
(3.) IF as stated by the petitioners, they have ceased to be the members of the Scheme for the reason that they have crossed 60 years, they cannot be expected to pay contribution nor can they be called upon to produce clearance certificate from the 3rd respondent. However, the claim of the petitioners of having crossed 60 years is a matter which the petitioners will have to prove before respondents 1 and 2, the authority competent to accept the tax.