INDRA PRAKASH CHABRA Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) The petitioner is a holder of an All India Tourist permit-T.V P. 23(1 2) 80. The said permit covers more than one vehicle as provided under Section 59A of the Motor Vehicles Act (the 'Act' for short). CAW 1333 and-CAW 2071 are the two vehicles covered by the said permit. The tourist omni-bus-CAW 1333 was replaced by another omni bus -CAW 2071 and the replacement was endorsed by the Secretary, Karnataka State Transport Authority, as per the endorsement dated-7-4-1988 (Annexure-'D').

(2.) Tax under the Motor Vehicles Taxation Act had been pa'd on 4-4-1988 in respect of CAW 2071 upto 30th June 1988 as per the interim-orders made by the Supreme Court in W P. Nos 6316 to 6325/87 at the rate of Rs. 1.000/- per seat per quarter. But, another sum of Rs. 34,000/- was collected from the petitioner in respect of the same replaced vehicle on 7-4 88 for the same quarter. This collection appears to have been made on the strength of a Circular issued by the Commissioner for Transport. The petitioner asked for adjustment of the amount of Rs. 34,000/- paid on 7-4-1988 for the tax due by the petitioner for the quarter ending 30-9-88 in respect of the same vehicle since it was an additional amount of tax recovered by the Department The R.T.O. has declined to permit any such adjustment as per the endorsement dated 2-7-88. (Anx- F'}. As already stated, he is guided by the Circular issued by the Commissioner which finds a mention in the endorsement. The reason for refusing to adjust the tax in respect of the replaced vehicle is stated in the Circular thus :- "Regarding extending the benefit of the Interim Orders to non-petitioners :- The interim order enjoins that these orders shall be applied to every case which are before the Hon'ble Supreme Court of India. it may be noted that only the petitioners and their particular vahicles which are entitled to the benefit of the interim orders and not others. (List of appellants/Writ Petitioners and the Registration Marks of these vehicles have already been furnished to all of you).

(3.) The Regional Transport Officers/Asst. Regional Transport Officers are requested once again to note that those who do not pay the 50% of the impugned taxes as enumerated above and furnish the buses as Security for the remaining 50% as contemplated in the orders of the Hon'ble Supreme Court of India on or before 31-12-1987 will be liable for paymant of full tax at Rs. 2000/- per seat per quarter and unless the taxes are paid in full such vehicles shall not be allowed to ply.