LAWS(KAR)-1980-9-48

MASTHAN SAHIB Vs. R T O BANGALORE

Decided On September 19, 1980
MASTHAN SAHIB Appellant
V/S
R.T.O., BANGALORE Respondents

JUDGEMENT

(1.) In these two petitions, the following question of law arises for consideration : (1) Whether vehicles in respect of which special permit had been issued under S. 63(6) of the Indian Motor Vehicle Act, 1939, by the competent authorities in the State of An- dhra Pradesh, could be seized under S. 11-A of the Karnataka Motor Vehicles Taxation Act, 1957, on the ground that the vehicles were being used in this State for a purpose other than the one for which special per- mit had been issued and consequently liable to pay tax to this State ?

(2.) The brief facts of the case are as follows : The petitioners are motor vehicle operators in the State of Andhra Pradesh. In respect of two motor vehicles they have secured special permits under sub- sec. (6) S. 63 of the Indian Motor Vehicles Act (hereinafter referred to as the Act) to ply them as public service vehicles for carrying passengers for hire or reward under a contract. The vehicles were seized by the Inspector of Motor Vehicles in purported exercise of his powers under S. 11-A of the Karnataka Motor Vehicles Taxation Act 1957 (hereinafter referred to as the Taxation Act) on the ground that they were found to have been using them as stage carriage vehicles in this State, and, therefore, liable to pay tax under the Taxation Act. Aggrieved by the seizure of the vehicles, the petitioners have presented these two petitions.

(3.) Sri C. Narasimhachar. learned counsel for the petitioners urged the following contentions :-