J S RAMESH Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE writ petitioners in these cases are all individual. 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 "the Act" only ). They are aggrieved by the action of the respondents refusing to register their vehicles under the provisions of the 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 vehicles are paid.

(2.) ACCORDING to the averments made in the writ petitions, the petitioners do not fall in the category of "dealer" as defined 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 (1995) 45 ILR 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.) FURTHER , so far as the concept of "dealer" for the purposes of the Act is concerned, in para 11 of the judgment it was held that :