CHANDRAKANTH Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) this batch of writ petitions and writ appeals raise identical questions and, therefore, can be conveniently disposed of by common judgment. It would be convenient to set out the facts which gave rise to filing of writ appeal No. 191 of 1992, to appreciate the issue involved for determination.

(2.) the respondent kaleemulla (in writ appeal No. 191 of 1992) is the owner of goods vehicle bearing registration No. Cas 3048. Respondent had secured a permit to use the vehicle as a public carrier and the permit was valid upto March 20, 1991. The permit entitled the respondent to ply the vehicle in the states of karnataka, Andhra Pradesh and tamil nadu. The permit did not entitle the respondent to carry any passenger in the goods vehicle. On September 23, 1989 the vehicle was searched by the authorities and it was noticed that the respondent was carrying 15 passengers in the vehicle after collecting diverse amounts enabling to travel from one point to another. The driver of the vehicle was prosecuted and he admitted that passengers were carried in the vehicle by charging fare and that was in contravention of the permit issued by the authorities constituted under the Motor Vehicles Act.

(3.) the Karnataka government had enacted the Karnataka Motor Vehicles Taxation Act, 1957 (for short 'the act') to consolidate and amend the law relating to levy of tax on motor vehicles in the State of karnataka. Section 3 of the act provides for levy of tax, at the rates specified in part a of the schedule, on motor vehicles suitable for use on roads. Part a of the schedule sets out various classes of vehicles and quarterly tax payable for such vehicles. The goods vehicles fall under item 3 and it inter alia provides different rates of quarterly tax depending upon the weight laden. Section 8 of the act provides for payment of additional tax which reads as follows: