MARIO PEREIRA Vs. DEPUTY COMMISSIONER FOR TRANSPORTS

JUDGEMENT

(1.) PETITIONERS in these cases have called in question the demand of tax made by the Regional Transport Officer, Bangalore and confirmed by the Deputy Commissioner of Transport, Bangalore in respect of different vehicles.

(2.) THE brief of the cases are as follows:

(3.) PETITIONERS are Registered Owners of All India Tourist Vehicles covered by All India Tourist Vehicle Permits issued under Sub-Section (9) of Section 88 of the Motor Vehicles Act, 1988 valid throughout the territory of India. The petitioners have claimed exemption from payment of tax by filing Non-use intimation before the 1st respondents in Form No. 30 on the ground that they are parked for repairs outside the State of Karnataka. The 1st respondent has issued endorsements rejecting the said applications stating that in order to claim exemption from payment of taxes as per the Notification No. HTD 170/tma 2003 dated 06. 08. 2003 the Registered Owners are required to keep the vehicles in question under non-use within the State of Karnataka and that the vehicles parked outside the State of Karnataka for repairs and for body building arising out of an accident alone are entitled for exemption from payment of taxes. Feeling aggrieved by the said order the petitioners have filed appeals before the 2nd respondent which are also dismissed.