K. JAYADEVAPPA Vs. THE RTO AND TAX OFFICER, SHIMOGA, THE DEPUTY COMMISSIONER FOR TRANSPORTS, SHIMOGA DIVISION, SHIMOGA, SMT. K. CHAMPA

JUDGEMENT

(1.) THIS appeal is by a person who had got possession of a registered motor vehicle namely a bus from the registered owner to ply the vehicle on a route for which the person had permit. The appellant got possession of registered motor vehicle bearing registration No. KA -19 -3161 in or around the year 1998 as can be inferred from a perusal of the endorsement so made on the stage carriage permit in respect of which the vehicle was sought to be covered. As per. Form No.34, application dated 10.02.1998 registered owner of the vehicle was described as lessor and the appellant as permit holder. The present appeal is one basically presented by the appellant to dispute his liability to pay motor vehicle tax in respect of this vehicle for the period from 01.03.1999 co 30.11.2004 and to make payment of Rs.5,55,580/ - in terms of determination made by the Assessing Authority, RTO as per order dated 31.07.2008, Annexure E. The appellant as well as the registered owner who were made jointly liable to pay this amount of tax while determining this liability, the RTO and Taxation Authority, Shimoga did not agree with the stand of the appellant that the appellant at any rate and even as per statement of the financier who had financed the vehicle purchased by the registered owner, did not have possession of the vehicle on and after 25.06.2007 where after possession of the vehicle if at all was only with the registered owner and not with the appellant etc. The Taxation Authority rejected this stand for the reason that no supporting material was placed before the authority, that admittedly the present appellant got possession of the vehicle as per agreement and no intimation of surrender of possession of the vehicle to the registered owner or any one else or present condition of the vehicle had been given to the authority and therefore it must be held that the appellant is in continuous possession of the vehicle and therefore the liability of the possessor did not cease.

(2.) BEING aggrieved, the appellant preferred an appeal Commissioner for Transport, Shimoga in appeal No. DCT.SMG.Tax -07/2008 -09, Annexure F. An appeal of this nature is required to be accompanied by part deposit of the demanded amount on an order passed in an application filed under Section 15(2) of the Karnataka Motor Vehicles Taxation Act, 1957 (for short 'the Act).

(3.) THE deposit and furnishing of security was not complied by 17.11.2008 and as the Appellate Authority found the present appellant had not complied with it's order, dismissed the appeal for non compliance. It is against this order the present appellant had preferred writ petition No.2644/2009 before this Court,