JOSEPH PALANTHINKAL Vs. DEPUTY COMMISSIONER FOR TRANSPORTS MYSORE

JUDGEMENT

(1.) The petitioner in W.P.No.13088 of 1987 is the registered owner of a tourist vehicle bearing registration No. KRV 5506 covered by the All India Tourist Permit issued under Section 63(7) of the Motor Vehicles Act, 1939 (hereinafter referred to as the 'Act') by the State Transport Authority, Trivandrum (Kerala).

(2.) The petitioner in W.P.No. 13089/87 is also the registered owner of a tourist vehicle bearing registration No. KRV 5029 covered by the All India Tourist Permit issued under Section 63(7) of the Act by the State Transport Authority, Trivandrum (Kerala).

(3.) The 2nd respondent by the order dated 26-8-1985 bearing No DAS.CR./KRV- 5506/83-84. produced as Annexure-A in W.P.NO. 13088/87 determined the tax payable by the petitioner in respect of the vehicle bearing registration No. KRV 5506 at Rs.15,120/- for the two quarters from 1-10-1981 to 31-12-1981 and 1-1-1983 to 31-3- 1983. Subsequently, the successor in the office of the 2nd respondent in exercise of his power under Section 8A of the Karnataka Motor Vehicles Taxation Act, 1957 (Hereinafter referred to as the Taxation Act') issued a show cause notice dated 18-12- 1986 bearing No. DSA/CR-35/KRV 5506 83- 84 to the petitioner in W.P. No. 13088/87 calling upon him to show cause as to why the order dated 26-8-1985 (Annexure-A) should not be revised and why he should not be made to pay motor vehicles tax in respect of vehicle bearing No. KRV 5506 for the period from 1-4-1981 to 31-3-1984 at the rate of Rs.216/- per seat per quarter inclusive of surcharge amounting to Rs.90,720/-. The petitioner submitted his reply. On consideration of the reply, the 2nd respondent has passed the impugned order dated 29- 6-1987 bearing No. DSA/CR- 35/KRV-5506/83- 84 (Annexure-B) deter- mining that the petitioner is liable to pay the motor vehicles tax in a sum of Rs.90,720/- for the period from 1-4-1981 to 31-3- 1984. In that sum he has given deduction to the amount of Rs.6000/- paid by the petitioner pursuant to the order dated 26- 8-1985 (Annexure-A) and has directed the petitioner to pay a sum of Rs.84,720/-. Being aggrieved by the aforesaid order, the petitioner preferred an appeal before the 1st respondent who, by the order dated 20-7-1987 Apl.No. DCT. TAX.14/87-88 produced as Annexure-C, has confirmed the order of the 2nd respondent. It is the validity of these two orders that is challenged in W.P.No.13088/87.