R VENKATESHAM CHETTY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner is aggrieved by the order dated 14-5-1990 passed by the respondent Deputy Commissioner for Transport under Section 15 of the Karnataka Motor Vehicles Taxation Act, 1957 ('the Act', for short). By this order, the learned Deputy Commissioner has upheld the demand of Rs. 29,250/- from 1-4-1987 in respect of the vehicle No. MYK 6162 which is a stage carriage permit to carry more than 12 persons of which the petitioner is the registered owner.

(2.) The foundational facts are not in dispute. The vehicle in question was being operated on inter-State routes under Stage Carriage Permit No. P. St. P. 4 / 69-70. It is also admitted that the total distance covered by the vehicle exceeds 100 kms. per day on the said inter-State route. The impugned demand of tax had been raised by the respondent Regional Transport Officer under his notice dated 30-12-1989 (Annexure-A) keeping in view the sub-item 4-A of Item 4 of Part A of the Schedule to the Act as inserted by the Karnataka Act 8 of 1987. The said sub-item 4-A reads as under :

(3.) Learned Counsel for the petitioner assails the impugned demands by contending that in view of Section 3(3) of the Act read with the Explanation 4 to the Schedule as added by Karnataka Act 8 of 1987, the impugned demand cannot be sustained. The said Section 3(3) and the Explanation (4) to the Schedule read as under :