N SWAMINATHAN Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The material facts of the case are as follows :- The 1st petitioner holds an All India Tourist Omni Bus permit which is valid up to 26.5.1990 covering vehicle bearing registration No. KCT 5267. The petitioner also holds an All India Tourist permit bearing registration No. TCE 4356 and the permit is valid up to 13.2.1990. These vehicles are being operated only in the State of Tamil Nadu and Kerala and the intention of the petitioner is to bring the vehicles and to operate in the State of Karnataka also, after paying the necessary tax.

(2.) The 2nd petitioner holds on All India Tourist permit which is valid up to 27.5.1990 covering an All India Tourist Omni Bus bearing registration No. KBV 4707. In respect of this vehicle, tax has been paid to the State of Karnataka up to 30.9.1988.

(3.) The 3rd petitioner holds an All India Tourist permit which is valid up to 13.2.1990 covering vehicle bearing registration No. TCE 900 in respect of which the tax due has been paid to the State of Karnataka upto 31.7.1988.