C NIRMALA KAMATH Vs. COMMISSIONER FOR TRANSPORT

JUDGEMENT

(1.) The petitioners are the owners of Goods vehicles, which are registered in the neighbouring States like Kerala and Andhra Pradesh. They ply their vehicles in the State of Karnataka as well on the basis of special permits obtained under Section 88(8) of the Motor Vehicles Act, 1988 (in short 'the Central Act'), which reads as follows:

(2.) Precisely, the question to be considered in the present cases is as to whether the tourist vehicles registered in other States, which are liable to pay tax under Section 3(2) read with Item No. 6 of Part-B of the Schedule to the Karnataka Motor Vehicles Taxation Act, 1957, (in short 'the Taxation Act'), are required to pay the same with reference to each special permit at the rate prescribed in Col.3 of Part-B or they are entitled to pay the tax for 31 days at the rate prescribed under Col.4 of the said part irrespective of the number of permits they have obtained during that period.

(3.) Sub-section (2) of Section 3 of the Taxation Act, reads as under;