N MUDDAPPA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The challenge in this batch of Writ Petitions is to the competence of the State Government to levy additional tax on motor vehicles permitted to be used as stage carriages in the event of such stage carriages carrying passengers in excess of and in addition to the number of passengers permitted in the permit granted to them under the Motor Vehicles Act. The facts themselves are not in dispute that the petitioners are all stage carriages owners. It is also not disputed that on account of checkings made when in transit, the concerned stage carriages operated by the petitioners were found carrying passengers in excess of the permitted number under the permit issued in accordance with Section 48 of the Motor Vehicles Act, 1939 (since repealed).

(2.) The Karnataka Motor Vehicles Taxation Act, 1957 is a State enactment in exercise of its legislative power conferred by Entry 57 of List II of Seventh Schedule of the Constitution.

(3.) By sub-section (4) of Section 3 of the Karnataka Motor Vehicles Taxation Act, which came to be inserted by Karnataka Amendment Act No. 14 of 1989, which reads as follows: