JAVA SURI Vs. DEPUTY COMMISSIONER FOR TRANSPORTS BANGALORE

JUDGEMENT

(1.) The petitioner is aggrieved by the order dated 22-6-1990 (Annexure - C) passed by the Deputy Commissioner for Transport in an appeal filed under Section 15 of the Motor Vehicles Taxation Act, 1957, ('the Taxation Act' for short). By this order it has been affirmed that the petitioner is liable to pay Rs. 66,682/- as tax for the period 1-8-1985 to 30-6-1990 as per Item No. 8 (b) of Part-A of the Schedule to the Act.

(2.) Admittedly the petitioner is the owner of omnibus bearing No. CAV 489. According to her, she is running a Nursery School under the name of "Tiny Twinklers Play Home Nursery' at J.P. Nagar in Bangalore and the vehicle is used for the purpose of carrying children to the School and to drop them back near their residence. Therefore according to her, the tax can be levied in respect of the vehicle only under Item No. 8 (c) of Part-A of the Schedule to the Act.

(3.) Section 3 of the Taxation Act provides that a tax at the rates specified in Part-A of the Schedule shall be levied on all motor vehicles suitable for use on roads. It is not in dispute that the vehicle in question is an omnibus. The rates of tax for omnibus is specified in Item No. 8 of Part-A of the Schedule to the Act.