ARUN MANIKCHAND SHAH Vs. STATE

JUDGEMENT

(1.) In this batch of writ petitions, the common question of law involved is as to whether any person, not being a dealer in any goods, causing an entry of any motor vehicle into any local area for its use therein, is liable to levy of tax under Section 4B of the Karnataka Tax of Entry of Goods Act, 1979 (for short, the Act).

(2.) According to the petitioners, they had purchased the motor vehicles of various makes at places outside the State or Karnataka for various reasons. After so purchasing they brought the vehicles in the State of Karnataka for their personal use. Petitioners have specifically averred that they do not carry on any business in any goods and as such are not dealers in any goods. Their complaint is that their application for registration of the said vehicles filed under the provisions of the Motor Vehicles Act, 1988, is not being entertained by the respective Transport Officers on the ground that unless they pay entry tax on the import of vehicles, the same can neither be registered nor any new registration mark can be granted as per the prohibition contained in S.4E of the Act.

(3.) In the case of State of Karnataka v. Hansa Corporation, AIR 1981 SC 463, it has been held that the Act does not in any way offend Arts.14, 19(1)(g) and to 304(a) and (b) of the Constitution of India and has been held to be constitutionally valid by the Supreme Court. Since no new ground has been made out for examining the constitutional validity of the provisions of the Act in relation to motor vehicles in particular, I find myself unable to enter into those issues.