GURUNATHSA MADUSA RHODE Vs. TRANSPORT COMMISSIONER IN KARNATAKA

JUDGEMENT

(1.) In these petitions under Article 226 of the Constitution, the petitioners have challenged the demand notices dated 26-11-1981 (Annexures E' to 'H') issued by the Regional Transport Officer, Dharwar ('RTO') calling upon them to pay the amounts specified in the respective demand notices as additional taxes.

(2.) The petitioners are registered owners of public carrier vehicles bearing Registration Nos. MEZ 4449, 4494, 5653 and 4896 respectively registered in the State of Karnataka and are exigible to taxes on the basis of registered laden weight ('RLW') of their respective vehicles under the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) ('the Act').

(3.) On different dates mentioned in the respective demand notices, an Inspector of Motor Vehicles ('IMV') attached to the office of the RTO intercepted the vehicles when plying on public reads, checked them and found that they were carrying goods in excess of the RLW as set out in the respective demand notices. In other words, the IMV found that the petitioners had overloaded their vehicles as set out in the respective demand notices in contravention of the terms and conditions of the permitted carrying capacity of their respective vehicles and permits issued thereto under the Motor Vehicles Act, 1939. On these facts that are not disputed by the petitioners, the RTO in the impugned demand notices has called upon them to pay the respective amounts as additional taxes under the Act.