K T RAJASHEKAR Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS order will dispose of a bunch of writ appeals (writ appeals Nos. 2327-28, 2329, 3376, 4331, 5550 of 1999) and writ petition No. 28589-615 of 1999 in which common questions of law and fact arise. Counsel for the parties are agreed that the decision in writ appeal No. 3376 of 1999 will govern the other cases as well. Writ petition 28589-615 of 1999 came up for hearing before a learned single Judge and when he was informed that the issues involved therein were pending in these writ appeals the same was referred to be heard along with these cases.

(2.) FOR the sake of convenience, facts are being taken from writ appeal No. 3376 of 1999.

(3.) THE short question that arises for consideration in writ appeal No. 3376 and other cases is whether the action of the respondents in levying higher rate of tax under the Karnataka Motor vehicles Taxation Act, 1957 (hereinafter called the Taxation Act') in respect of private service vehicles registered in the name of Bharath Earth Movers Limited (for short 'the Company')treating them as contract carriages is justified.