LAWS(KAR)-1973-4-7

B A JAYARAM Vs. STATE OF MYSORE

Decided On April 06, 1973
B.A.JAYARAM Appellant
V/S
STATE OF MYSORE Respondents

JUDGEMENT

(1.) This is a batch of 195 writ petitions u Art.226, Constn. by contract carriage operators in Mysore State challenging the constitutional validity of the amendment to the Mysore Motor Vehicles Taxation Act, 1957, (Mysore Act No.35 of 1957) hereinafter referred to as 'the Act' by introducing I item No.4A in Part A of the Schedule to the Act by the Mysore Motor Vehicles Taxation (Amendment) Act 1972 (Mysore Act No.6 of 1972) hereinafter called 'the impugned Act'. By the said amendment the tax in respect of motor vehicles which are covered by contract carriage permits has been raised from Rs.35 to Rs.100 per seat per quarter. The impugned Act which is a short enactment contains two sections. S.1 states the title and gives the date of commencement. S.2 which is the material section reads thus :

(2.) The Act was passed after the formation of tho new State of Mysore in order to consolidate and amend the law relating to the levy of tax on motor vehicles. It received the assent of the President on 30th day of November 1957. S.3 which is the charging section levies tax on all motor vehicles suitable for use on roads, kept in the State of Mysore at the rates specified in Part A of the Schedule to the Act. Part A of the Schedule classifies motor' vehicles under several heads like, motor cycles, motor cars, goods vehicles, passenger transport vehicles etc. The basis of taxation in respect of goods vehicle is the laden weight of the vehicles while the tax on motor vehicles plying for hire and used for transport of passengers is the seating capacity of the vehicles. Both stage carriage and contract carriage vehicles came under item No.4 of Part A of the Schedule before the enactment of the impugned Act. Sec.4 of the Act provides that the tax levied under S.3 shall be paid in advance for a quarter, half year or year at the choice of the registered owner or person having possession or control of the motor vehicle. S.5 provides that when any person pays the amount of tax in respect of a motor vehicle, the licensing authority shall grant to such 'person a tax licence in the prescribed form.

(3.) S.7 provides for refund of tax on proof that the vehicle in respect of which tax has been paid has not been used during the whole of the period or a continuous part thereof, not being less than one calendar month. Sec.17 provides that all taxes collected under the Act shall be credited to such Head in the State Accounts as the State Government may by order specify. S.19 prohibits the Local Authorities from levying tax or tolls on motor vehicles. The Act has been enacted by the' State Legislature in exercise of the legislative powers conferred under Entry No.57 of List II of Schedule VII of the Constitution. The said entry reads thus : 57. Taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of entry 35 of list III." Entry 35 of List III reads thus :