RAMAKANYA DEVI Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petitioners in these petitions and connected petitions have prayed for a declaration that the enhancement of the motor vehicles tax (hereinafter referred to as 'the tax') at Items 6 and 7 in column (3) of part 'a' in the Schedule given to the Karnataka Motor Vehicles Taxation act, 1957 by means of amending Act No. 4 of 2002 as unconstitutional, oppressive, illegal and unenforceable in law. They have also prayed for a direction to the respondents from raising a demand for the recovery of difference of tax on the basis of the enhancement of the tax made.

(2.) THE petitioners in these petitions claim that they are transport operators. The first petitioner-Smt. Ramakanya Devi in Writ Petition nos. 17878 to 17923 of 2002 is the mother of the second petitioner-Suresh Kumar who represents the 2nd petitioner-M/s. Sharma Transports. The 1st petitioner in the said petitions, Smt. Ramakanya Devi claims that she is the registered owner of two tourist vehicles set out in serial Nos. 1 and 2 and the 2nd petitioner-M/s. Sharma Transports claims to be the owner of tourist vehicles set out in serial Nos. 3 to 46 of the list enclosed to these writ petitions.

(3.) THE first petitioner in Writ Petition Nos. 18038 to 18060 of 2002 claims that it is a registered firm carrying on business by way of operation of motor vehicles (omnibus tourist vehicles) and stage carriages. The second petitioner claims to be a registered owner of a tourist vehicle. Both the petitioners in these petitions claim that their vehicles are covered by permits issued under sub-section (9) of Section 88 of the motor Vehicles Act as All India Tourist Permits.