MOHANDAS N HEGDE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE appellant herein challenged the validity of Karnataka Motor vehicles Taxation (Amendment) Act, 1997 contending that the same is unconstitutional as violative of Article 14 of the Constitution of India. It was contended by the appellant that in respect of motor cars and jeeps exceeding 1500 cc attached with trailer, the lifetime tax is Rs. 24,000/-but in case where the cost of the vehicle exceeds Rs. 6 lakhs, the tax prescribed is Rs. 45,000/- and therefore there was no rational basis for fixing higher tax liability. The learned Single Judge by order dated 29-6-1999 held that the vehicle costing Rs. 6 lakhs and above constitute a different class by itself and therefore it cannot be said that there is discrimination in the levy of tax and therefore provisions cannot be considered to be violative of Article 14 of the Constitution of India, and accordingly dismissed the writ petition. Being aggrieved by the order of the learned Single Judge dismissing the writ petition, the appellant has preferred this appeal.

(2.) WE have heard the learned Counsel for the appellant and the learned Government Advocate.

(3.) IT is contended by the learned Counsel appearing for the appellant that the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 1997 prescribing different rates of lifetime tax for the vehicles whose value is below Rs. 6 lakhs and the vehicles whose value exceeds Rs. 6 lakhs is violative of Article 14 of the Constitution as there is no rational basis for this classification and hence the provision should be declared as unconstitutional. The learned Counsel relied upon the decision of the Tamil Nadu High Court in the case of M. Krishnappan v state and Others.