N. SIDDASHETTY Vs. STATE BY REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) THE petitioner has committed default in paying road tax in relation to maxi cab bearing No. KA -18/3083 of which he was the registered owner. Before the Trial Court, petitioner took up the contention that vehicle was under repair, it was not in road worthy condition, therefore, he had not paid the road tax. The petitioner had produced Ex. D. 2 to prove that on 10.12.2004 he had given intimation to Regional Transport Office. In the instant case, we are concerned with road tax due for the quarter commencing from 01.09.2004 sending on 30.11.2004. The petitioner is alleged to have intimated to Regional Transport Office about vehicle not being in road worthy condition on 10.12.2004 by sending information as per Ex. D. 2. Therefore, the intimation sent on 10.12.2004 does not come to rescue of petitioner. Under Sections 3 and 4 of the Karnataka Motor Vehicles Taxation Act, liability to pay tax is absolute. The liability to pay tax in advance is not dependent on the certificate of fitness. Even if vehicle is not in road worthy condition and could not be put to road without repairs being carried out, the owner having possession and control of vehicle is liable to pay tax and then seek refund. In the case of AIR 1987 SC 1911 the Supreme Court has held:

(2.) THE learned counsel for petitioner has raised the question of limitation and this question is squarely covered by the judgment of this Court reported in 1991 (1) Kar. L.J. 268. Therefore, there are no reasons to interfere with the impugned judgment. The petition is dismissed. The office is directed to send back the records along with a copy of this order to the trial Court.