JAYANNA Vs. ASSISTANT REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) In these petitions under Articles 226 and 227 of the Constitution, the petitioners have sought for the following reliefs :

(2.) Annexure-A is the order passed by the Assistant Regional Transport Officer and the Taxation Authority Respondent-1) holding that each of the petitioners in W.P. No. 15726/87 and W.P. No. 15725/87 is liable to pay motor vehicles tax under the Karnataka Motor Vehicles Taxation Act, 1957 (hereinafter referred to as the 'Act') in a sum of Rs. 1,10,891/- in respect of use of each of vehicles bearing registration Nos.MEQ 5859 and MEQ 5850 respectively as a contract carriage, though registered as omnibus. The amount demanded in each one of these cases is the balance found due after deducting the amounts already paid in a sum of Rs. 1,19,187/- by each of the petitioners. Pursuant to the aforesaid order, a demand notice was issued on 24-7-1985 as per Annexure-B by the first respondent.

(3.) The petitioners preferred appeals against the aforesaid demands before the Deputy Commissioner for Transport, Bangalore Division, Bangalore (respondent-2), who, by the impugned order dated 29-8-1987 (Annexure-C) has confirmed the demand. The 2nd respondent has held that the vehicles in question have been used as contract carriages for the period from 1-2-1980 to 30-11-1984. It has been held that the tax as per the use of the vehicle has to be paid at the rate of Rs. 216/- per seat per quarter for the period 1 -2-1980 to 31-3-1984 and for the remaining period at the rate of Rs. 234/- per seat per quarter as per entry in the relevant Schedule to the Act pertaining to contract carriage. The second respondent has also further held that these cases squarely fall under the rule laid down by a Division Bench of this Court in NOORULLA KHAN AND ORS. v. R.T.O. BANGALORE AND ORS., ILR1985 KAR 2711 . It is the validity of these orders that is challenged in these Writ Petitions.