BHAGYLAKSHMI RADHAKRISHNA HOLLA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In these writ petitions, the petitioners who are owners of motor cabs are challenging the constitutional validity of Karnataka Act Nos. 14 of 2012 and 29 of 2012 ('the amending Acts' for short) amending the Karnataka Motor Vehicles Taxation Act, 1957 ('the Act' for short). The effect of both the amendments is, with effect from 1st April 2012, lifetime tax shall be leviable on motor cabs, the cost of which exceeds Rupees fifteen lakhs, at the rates specified in Part-A8 of the Schedule to the Act. The lifetime tax is 15% of the cost of the vehicle. For motor cabs which had already been registered prior to 01.04.2012, the lifetime tax of 15% of the cost of the vehicle is scaled down depending on the age of the motor cab. The percentage of scaling down of the tax is shown in Part-A8 of the Schedule. It is relevant to refer to Part-A8 of the Schedule:

(2.) On the contrary, Sri K.M. Nataraj, learned Additional Advocate General, submitted that the question raised in these Writ Petitions is answered against the petitioners by the Hon'ble Supreme Court in Mohan Das N. Hegde vs. State of Karnataka, 2005 AIR(SC) 2178. He also relied on the judgment of the Hon'ble Supreme Court in State of Tamil Nadu vs. M. Krishnappan, 2005 AIR(SCW) 1718 in support of the impugned amendments. Sri K.P. Kumar, learned Senior Counsel sought to distinguish Hegde's case on the ground that the present vehicles are motor cabs.

(3.) In my opinion, the question raised herein is answered against the petitioners by the Hon'ble Supreme Court in Mohan Das N. Hegde's case referred to above. A similar amendment levying lifetime tax on private cars had come up for consideration before the Supreme Court in Hegde s case, 2005 AIR(SC) 2178 and the Supreme Court has held as follows: