REGIONAL TRANSPORT OFFICER AND THE DEPUTY COMMISSIONER FOR TRANSPORT Vs. TULUNADU FINANCE AND DEVELOPMENT REPRESENTED BY ITS MANAGER N. PRAHALAD BALLAL, S/O N. ANNAJI BALLAL

JUDGEMENT

(1.) THIS appeal is filed by the Government.

(2.) IT is not in dispute that the Respondent financier of the vehicle sought for exemption from payment of tax on the ground of non -use of the vehicle in question by filing an application under form No. 30 under Rule 34A of the KMVT Rules, 1957. A provisional exemption was given subject to the conditions mentioned in the Government notification dated 11.9.1980 bearing No. HTD.95.TMT.77(II).

(3.) AGGRIEVED by the same, W.P.8452/06 was filed. The learned single Judge passed an order on 19.1.2007 holding at paras 26 to 30 as under: