Judgment :- Petitioner is the proprietor of a Motor Driving School called New Suja Motor Driving School at Chattukulam in Thrissur District.- This school is recognised by the State Government. The petitioner has obtained a licence under R.26(1) of the Motor Vehicles Rules to run the school (vide Ext.P1). The licence is renewed from time to time. 2. In the year 1983, the petitioner purchased a stage carriage bearing registration No. KRR 7656 and subsequently a goods vehicle, bearing registration No.KLE 2980 for the purpose of imparting instructions to the students in the art of driving heavy vehicles. His request for reduction of the tax, used to be levied on the vehicle bearing registration No. KRR 7656 till then, was accepted by the assessing authority; and the assessing authority accordingly passed an order determining the tax under entry 7 of The Schedule to the Kerala Motor Vehicles Taxation Act, for short, The Taxation Act. (vide Ext.P2). It can be seen from this order that the assessing authority was satisfied that the vehicle was used only for the purpose of imparting instructions to the students. 3. The vehicle, bearing registration number KLE 2980, on account of the changes introduced thereto, namely fitting of double break, double clutch etc. by the petitioner with a view to make the same fit for imparting instructions to students, ceased to be goods vehicle, and as such the tax can be levied only at the rate specified in entry 7 of The Schedule is the case of the petitioner. The petitioner, the counsel submits, therefore made an application to the assessing authority for the determination of the tax in terms of entry 7. This request however, has been rejected and that it is so can be seen from Ext.P4. The appeal, the petitioner had taken there from was dismissed by Ext.P5 order. Ext.P5 was challenged by filing O.P.8060/85. This court by ext.P6 judgment set aside Ext.P5 and remanded the case for a denovo trial to the appellate authority. The appellate authority thereafter has passed Ext.P7 order, which is under challenge in this O.P. 4. The case of the petitioner, to put it briefly, therefore is that the tax can be levied only under entry 7 of The Schedule. This court by ext.P6 judgment set aside Ext.P5 and remanded the case for a denovo trial to the appellate authority. The appellate authority thereafter has passed Ext.P7 order, which is under challenge in this O.P. 4. The case of the petitioner, to put it briefly, therefore is that the tax can be levied only under entry 7 of The Schedule. On the other hand the learned Government Pleader submits that the vehicle continues to be a goods vehicle used or in any event kept for use in the State and if that be the position, it is further submitted, the assessing authority is justified in levying the tax under entry 3 of The Schedule. Is hall here extract the relevant parts of entry 3 and entry 7 of The Schedule and definition of the word 'laden weight'. "Laden weight" in respect of any motor vehicle, means the registered laden weight recorded in the certificate of registration and, in cases where the vehicle is not registered or the laden weight is not recorded in the certificate of registration, the laden weight determined by the registering authority in such manner as it may deem fit;". 5. The question thus arising for consideration is: Is the assessing authority justified in levying the tax on the vehicle bearing registration No.KLE2980 as if it is used as a 'goods vehicle' coming under entry 3 of The Schedule? To find an answer to the question one has to construe sub-sections (1) and (2) of S.3, the charging section, and entries 3 and 7 of The Schedule. Alongside it is necessary to focus our attention on the provisions contained in sub-section 3 of S.3 and sub-section 1 of S.5 also. The cumulative effect of sub-sections 1,2 and 3 of S.3 and sub-section 1 of S.5 is that the tax contemplated under sub-section 1 and increased from time to time following the procedure prescribed under sub-section 2 can be levied on every motor vehicle used or kept for use on the public roads of the State; (See the decision of the Supreme Court in Travancore Tea Co. v. State of Kerala, AIR 1980 SC1547 =1980 KLT 568) and the registered owner or person having possession or control of the vehicle is deemed to use the vehicle or keep the same for use in the State save during the period for which exemption is granted under sub-section 1 of S.5. Having understood the position as regards the levy of the tax thus, let us see at what rate the tax can be collected. The scheme in this regard is reflected in The Schedule. It can be seen from The Schedule that for the purpose of levying the tax vehicles have been classified into nine categories namely (1) Motor cycles, (2) three wheelers (3) goods vehicles (4) Motor vehicles plying for hire and used for transport of passengers and in respect of which permits have been issued under The Motor Vehicles Act, (5) Motor Vehicles not themselves constituted to carry any load/ other than water, fuel, accumulators and other equipment used for purpose of propulsion, loose tools and loose equipments) used for haulage solely and weighing ....(6) fire engines, fire tenders, road water sprinklers, cranes and earth moving vehicles such as numbers, bull dozers, etc. (6A) Motor Cars, (7) Motor vehicles other than those liable to tax under the foregoing provisions and (8) Break down vans used for taking disabled vehicles. Of the above 9 categories of vehicles, we are only concerned with the vehicles falling under entries 3 and 7; en try 3 because according to the State the vehicle is a good vehicle and-entry 7 because, according to the petitioner the vehicle is one which does not satisfy the requirement prescribed by any of the entries 1 to 6. 6. The facts of the case which are not in dispute, show that the vehicle is used only for the purpose of imparting instructions to the students. The vehicle therefore cannot be said to be one which satisfies the requirements prescribed under entry 3. To bring a motor vehicle under this entry it should be established that the vehicle should, in addition to its usual weight, have a laden-weight also. The vehicle therefore cannot be said to be one which satisfies the requirements prescribed under entry 3. To bring a motor vehicle under this entry it should be established that the vehicle should, in addition to its usual weight, have a laden-weight also. For the purpose of levying tax on such vehicle the laden weight that will be taken into account will be the laden weight recorded in the certificate of registration and in cases where the vehicle is not registered or the laden weight is not recorded in the certificate of registration, the laden weight as determined by the assessing authority (vide definition of the words laden weight in S.2(b) of The act) in such manner as it may deem fit. The language employed in this definition further indicates that the levy of tax at the rates specified in entry 3 or any other similar entry is justified only if the vehicle is used or kept for use in the State for transport of goods. Merely because the registered laden weight is recorded in a certificate of registration of a vehicle does not help one to infer that the vehicle is used or kept for use in the State for transport of goods. The said entry in the registration certificate would help the as sassing authority to determine the tax. The levy of the tax, on the other hand, depends upon the use to which the vehicle is put. It therefore follows that on enquiry if the assessing authority is satisfied that a vehicle having a certificate of registration wherein the registered laden weight is recorded, however is used or kept for use in the State not for transporting goods but for the purpose of imparting instructions to the students in the driving school, as in the instant case, or for some other use, the said vehicle, cannot be said to be a vehicle within the meaning of entry 3. It, on the other hand, would fall under the residuary clause namely entry 7. 7. From the facts stated hereinbefore it should be held that the motor vehicle in dispute, used, for imparting instructions to the students of the School run by the petitioner, could not be treated as goods vehicle for transporting goods and as such one coming under entry 3 of the schedule. It can be brought only under the residuary entry namely entry 7. It can be brought only under the residuary entry namely entry 7. If that be so, Ext.P7 levying the tax as if the motor vehicle comes under entry 3 of The Schedule to the Act, is liable to be set aside. The tax can be levied only at the rate specified in entry 7. The petitioner, in the circumstances is also not bound to take the permit because no such permit is required for the use of the vehicle in the School where instructions are imparted to the students. The excess amount paid by the petitioner as tax for the period from the date of the application, i.e. 18-10-84 shall be adjusted towards the tax he may be called upon to pay in future. The O.P. is allowed to the extent indicated above.