S SUKUMAR Vs. COMMISSIONER FOR TRANSPORTS

JUDGEMENT

(1.) As the questions of law that arise for determination are common, we propose to dispose of them by a common order.

(2.) The petitioners are owners of motor vehicles detailed in their respective petitions registered as 'tourist omnibuses' outside the State of Karnataka, covered by All India Tourist permits issued under Section 63(7) of the Motor Vehicles Act, 1939 (Central Act IV of 1939) ('the 1939 Act') by other States.

(3.) In exercise of the powers conferred on it by Section 16 of the Karnataka Motor Vehicles Taxation. Act of 1957 (Karnataka Act 35 of 1957) ('the Act') Government of Karnataka in its Notification No. HD 210 TMI 76 dated 20-12-1976 had exempted 'tourist omnibuses' covered by All India Tourist permits of other States from payment of taxes to the State of Karnataka which continued to be in operation till 31-3- 1981. On the strength of the aforesaid notification the petitioners obtaining necessary exemption taxation cards were operating their vehicles in the State of Karnataka also.