MAHESH C GANDHI Vs. DEPUTY COMMISSIONER FOR TRANSPORT

JUDGEMENT

(1.) THIS writ petition raises a short but interesting question as to the liability for payment of lifetime tax by a private vehicle registered outside the State of Karnataka and which has occasion to make use of the road in the State of Karnataka.

(2.) THE petitioner is the owner of Tata Estate Diesel car bearing registration No. GA-01 C-5829, registered at Panaji, in the State of Goa, and who claims that he had paid the lifetime tax in that State for this vehicle, having been called upon to pay lifetime tax in the State of karnataka under the provisions of the Karnataka Motor Vehicles taxation Act, 1957 (hereinafter referred to as 'the Act' for short), in terms of order dated 30-11-2001, a copy of which is produced at annexure-J to the writ petition, and being aggrieved by the demand for payment of Rs. 25,0707- raised pursuant to this order, and having failed in his appeal before the Deputy Commissioner of Transport in MV appeal No. 16 of 2002, in terms of the order dated 13-8-2004, a copy of which is at Annexure-P to the writ petition, is before this Court questioning the legality of the levy of such lifetime tax on the vehicle in question in the State of Karnataka, under the provisions of the Act.

(3.) ONE undisputed fact leading to levy of lifetime tax is that the authorities had found when they had intercepted the vehicle on 23/1/2001 at Hubli, within the State of Karnataka that the vehicle was using the roads in the State of Karnataka ever since 10/3/2000 upto that date intermittently and the petitioner was frequently plying the vehicle between Panaji and Hubli etc.