SAMPATH RAJ Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) In this writ petition, the petitioner, who is the purchaser of a heavy motor vehicle bearing No. APA 1855 registered in the State of Andhra Pradesh, has challenged the demand made by the R.T.O., Bangalore, dated 8th June 1978 as per Exhibit-A and the order of the Deputy Commissioner for Transport, Bangalore Division, Bangalore, dated 18th September 1979 as per Exhibit-B. By Exhibit-A, the petitioner is called upon to pay tax under the Karnataka Motor Vehicles Taxation Act, 1957 thereinafter referred to as `the Act') amounting to Rs. 4,800/- due in respect of the said vehicle for the period 1-7 1977 to 30-6-1978.

(2.) An appeal was filed before the Deputy Commissioner for Transport, Bangalore Division, Bangalore, against the said demand. It was contended before the appellate authority that the vehicle was purchased by the petitioner from its previous owner one Abdul Razack during May 1977 and that the same was not in a good condition and the Fitness Certificate had also expired and further that the petitioner has not used the vehicle from May 1977 and that therefore he is not liable to pay the tax for one full year from 1-7-1977 to 30-6-1978. The appellate authority dismissed the appeal and held that the 1st respondent was right in demanding the tax for the period in question and that the petitioner is liable lo pay the same.

(3.) The said vehicle was found plying near Kengeri on 26-6-1978 carrying manure without payment of tax and without a valid fitness certificate and the vehicle was there-fore seized and handed over to the police. It is the case of the petitioner that he approached the 1st respondent during June 1978 for renewal of the fitness certificate after the vehicle underwent repairs. It is his further contention that he is not liable to pay motor vehicles tax from 1-7-1977 to 30-6-1978 during which period the vehicle was not in use. It is, however, alternatively contended on behalf of the petitioner that in any event he is liable to pay tax only for one quarter, namely, the quarter ending 30th June 1978 during which the vehicle was detected while plying and was seized. The Learned Counsel for the petitioner has also relied upon the Full Bench decision of this Court in B.V. Subramanya Setty -v.- R.T.O., Mysore ILR1984 KAR 85 .