KARNATAKA STATE ROAD TRANSPORT CORPORATION, K.H. ROAD, BANGALORE-27, BY ITS MANAGING DIRECTOR Vs. THE REGIONAL TRANSPORT OFFICER, AND TAXATION AUTHORITY, KOLAR DIST AND M. RAMAKRISHNA, S/O M. GOPALAKRISHNAIAH, MAJOR, R/A NO. 16/2. 14TH CROSS, PI

JUDGEMENT

(1.) M /s Sriram Transport Finance (for short 'Financier') has filed W.P. Nos. 34345 to 34369/2011 challenging the endorsement at Annexure 'R' dated 30.8.2011 issued by the Deputy Commissioner for Transport, Bangalore Rural Division, Bangalore, whereby the appeal filed by the Financier challenging the order at Annexure 'M' dated 21.4.2011 passed by the Regional Transport Officer and Taxation Authority. Kolar, was rejected on the ground of delay.

(2.) THE Karnataka State Road Transport Corporation (for short 'the Corporation') has filed W.P. Nos. 41335 -41339/2011 and 41340 -41344/2011 and 40737 -40741/2011 and 40742 -40746/2011 challenging the judgment passed by the appellate authority in tax appeal No. 3/2011 -2012 dated 4.7.2011 and tax appeal No. 1/2011 -2012 dated 4.7.2011 dismissing the appeals filed by the Corporation on the ground that the Corporation has not produced proof for having paid the taxes as per the notification No. TRD.196/SAEPA/2008 dated 26.10.2010.

(3.) SRI S.V. Krishnaswamy, Learned Counsel appearing for the Corporation submits that without noticing the amendment made to Section 15 of the Karnataka Motor Vehicle Taxation Act, 1957 ('Act' for short) by Act No. 7/2010, which has come into force with effect from 30.3.2010, the appeals were filed by the Corporation. It is submitted that the Corporation ought to have filed an application under proviso to Section 15(2)(b) read with Rule 31 -A(2)(b) as amended by notification dated 26.10.2010 which enables the Corporation to file an application seeking relaxation from depositing the disputed taxes. He submits that the Corporation may be permitted to file such an application since the entire tax amount is disputed.