TAJUSAB HERUR Vs. REGIONAL TRANSPORT OFFICER HAVERI

JUDGEMENT

(1.) in this writ petition, prayer is for quashing of the demand notice dated 16-11-1995 issued by the respondent-regional transport officer, demanding Rs. 43,500/- as arrears of composite tax payable by the petitioner for the period 1-10-1994 to 31-3-1996 in respect of 8 states (hereinafter referred to as the 'contiguous states') covered by the national permit granted to the petitioner by the state transport authority of karnataka.

(2.) the petitioner is the owner of the goods carriage bearing registration No. Ctd 8492. He has obtained a national permit in respect of the said vehicle, which is valid upto 2-4-1999. Apart from the karnataka, i.e., the home state, in terms of the national permit, the petitioner was entitled to ply the vehicle in the contiguous states, namely, (1) Delhi (2) maharashtra (3) kerala (4) tamilnadu (5) gujarath (6) rajastan (7) haryana and (8) goa, on his payment of authorisation fee and composite road tax for the said states. He was granted authorisation for plying the vehicle in those states till upto 30-9-1994. According to the petitioner, despite having national permit he could not ply his vehicle in the contiguous states for the period subsequent to 30-9-1994 rather he opted to apply for cancellation of his national permit itself. The grievance of the petitioner is that instead of cancelling the national permit, the respondent has served the impugned demand notice, demanding composite taxes in respect of the contiguous states, as noticed above.

(3.) in the background of the facts noticed above, the legal issues which have fallen for consideration are: