B.A. LINGA REDDY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner is before this Court seeking to declare the provisions of Section 8-B of the Karnataka Motor Vehicles Taxation Act as unconstitutional and unenforceable and to pass an order of certiorari to quash the order dated 19- 8-2014 passed by respondent No.2 in Tax Appeal No.2/2014-15 at Annexure-D and to quash the order of respondent No.3 dated 17-2-2014 bearing No.rto/cta/rgn/transport/2013-14 at Annexure-C.

(2.) Petitioner is the registered owner of bus bearing No.KA-16 B-4480 registered on 1-10-2011 by respondent No.3 as All India Tourist Omni Bus (for short "AITOB") with seating capacity of 34 plus 2. The vehicle was converted to contract carriage on 23-2-2012 with seating capacity of 63 plus 2. Once again, with effect from 2-5-2012, the said bus was converted from contract carriage to AITOB with seating capacity of 63 plus 2. Again on 27-12-2012, the said bus was converted from AITOB to contract carriage. On 13-11-2013, on inspection, the bus was found carrying 44 adult passengers by collecting Rs.250/- per seat and the said bus was found fitted with 44 luxury push back seats, for which respondent No.3 issued show-cause notice dated 17-1-2014 calling upon the petitioner to pay a sum of Rs.7,65,930/- as double the difference of tax on the basis of check report. In reply, the petitioner requested respondent No.3 to drop the show-cause notice vide letter dated 7-2-2014. Respondent No.3 on 17-2-2014 passed an order calling upon the petitioner to pay the aforesaid amount. Aggrieved by the order dated 17-2-2014, the petitioner preferred an appeal before respondent No.2 in Tax Appeal No.2/2014-15 which was dismissed on 19-8-2014. Since no alternative remedy is available to the petitioner, he is before this Court.

(3.) Heard the learned counsel for the petitioner and the learned Additional Government Advocate.