J S RAMESH Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The writ petitioners in these cases are all individuals. They claimed to have purchased motor vehicles from outside the State of Karnataka for their personal use and have accordingly caused entry of such vehicles into various 'local areas' as defined under Clause (5) of Section 2 of the Karnataka Tax on Entry of Goods Act, 1979 ( in short 'Act' only). They are aggrieved by the action of the respondents refusing to register their vehicles under the provisions of Motor Vehicles Act, 1988 on the ground that the same is not permissible in view of Section 4E of the Act till taxes on entry of the said vehides are paid.

(2.) According to the averments made in the Writ Petitions the petitioners do not fall in the category of 'dealer' as defnied under Clause (4) of Section 2 of the Act and therefore keeping in view the law laid down by this Court in the case of ARUN MANIKCHAND SHAH v. STATE OF KARNATAKA ILR1995 KAR 3080 , they are not liable to pay any tax on the entry of their vehicles and as such refusal to register their vehicles is arbitrary and illegal.

(3.) In the case of Arun Manikchand Shah (supra), keeping in view the exemption clause contained under Section 28 of the Act, I held that (para 15 & 16):