INDIRA CHANDAN Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) This Court had occasion to consider similar issues as raised in these original petitions in a common judgment in W. A. No. 1409 of 1997 and connected cases. We have taken the view that operators of stage carriage vehicles who ply their vehicles as contract carriages without obtaining special permit are liable to pay tax under the provisions of the Taxation Act. The rate applicable to them is as provided under clause (6) of the proviso to the Schedule. We have also taken the view that the penal provisions contained in the Taxation Act visiting the operators, who fail to pay tax in time and in accordance with the Taxation Act, would be applicable to the petitioners too.

(2.) We follow the above judgment and allow these original petitions in part