NOOR JAHAN BEGUM Vs. REGIONAL TRANSPORT OFFICER MYSORE

JUDGEMENT

(1.) The petitioner who owns a motor vehicle bearing registration mark No. KRD 6435 is aggrieved by the endorsement dated 30-5-1986 by which the Regional Transport Officer, Mysore has permitted conversion of tne registration certificate relating to a Hindustan Trekker of metalic body from a private car of the capacity of 5+1 to a taxi having a seating capacity of 6 + 1, Her grievance is that the seating capacity has been changed though not asked for to 6 + 1 and enhanced tax is demanded as evidence by Annexure-C, the endorsement dated 30-5-1986.

(2.) In Writ Petitions Mos 9862 and 9863 of 1986 disposed of. on 28-8-1986, I have held that the action taken by the Regional Transport Officer as authority under the Indian Motor Vehicles Act 1959, cannot be mixed up with his duties and functions as a Tax Officer under the Karnataka Motor Vehicles Taxation Act. I have also taken the view that the Government letter No. HD 246 TMA 82 dated 27-8-1982 relates to the maximum seating capacity of the vehicle Hindustan Trekker to be permitted as a taxi and does not specify or prohibit a lesser number. Nothing in the Motor Vehicles Act permits the State Government to insist upon a owner to pay a particular rate of tax for the vehicle in question by compulsorily fixing its seating capacity at 6+1, The seating capacity is normally as per the manufacturer's specification or as converted by the desire of the owner. If the manufacturer's specification is 5+1, then the Government letter does not authorise enhancement of the seating capacity to 6 + 1 merely because it improves the revenue of the State by way of tax. In this view of the matter insistence upon paying difference of tax fixing the seating capacity of 6 + 1 as per Annexure-C is unsustainable.

(3.) For the above reasons, the endorsement dated 30-6-1986 (Annexure- C) is quashed with a consequential direction that the request of the petitioner be considered by the Regional Transport Officer, Mysore without reference to the Government letter mentioned earlier. Bute is accordingly issued and made absolute.