RANGANATHA REDDY Vs. SECRETARY, STATE TRANSPORT AUTHORITY

JUDGEMENT

(1.) IN this batch of writ petitions under Art.226 of the Constitution of India,the petitioners mainly challenge constitutional validity of the provisions contained in item 4(i )(f)of the Schedule to the Kerala Motor Vehicles Taxation Act,1976 as amended by S.4 of the Kerala Finance Act,1994(hereinafter referred to as 'the Act ') enhancing the rate of quarterly tax in respect of the contract carriage vehicles operating interstate.In O.P.No.2791 of 1994,there is an additional prayer seeking to quash notifications G.O.( Rt.) 1618/93/P.W.and T .,dated 19th November 1993 and G.O.( Rt.) 1619/93/P.W.and T .,dated 19th November 1993 issued by the Government under S.3(2)and 22 of the Act respectively.

(2.) THE petitioners are operators of 'contract carriages 'coming within the definition of the said term contained in S.2(7)of the Motor Vehicles Act,1988.The contract carriage permits are issued to them under S.74(1)of the said Act.Many of the petitioners are operating on all India permits obtained by them under S.88(9)of the said Act from the State Transport Authorities concerned.As per the said permits they are authorised to ply the vehicles throughout the country as interstate contract carriage vehicles.The common petitioner in O.P.Nos.2791 and 7300 of 1994 is operating eight contract carriage buses on interstate routes Calicut - Bombay and Kannur -Bangalore.Those contract carriage permits were issued to him by the Regional Transport Officer,Kannur,subject to the obtaining of.counter signatures of State Transport Authorities of Karnataka and Andhra Pradesh.

(3.) UNDER sub -s.( 1)of S.3 of the Act,a tax shall be levied on every motor vehicles used or kept for use in the State at the rate specified for such vehicle in the Schedule to the Act.Item No.4 in the Schedule to the Act prescribes rate of tax in respect of motor vehicles plying for hire and used for transport of passengers in respect of which permits have been issued under the Motor Vehicles Act,1988.Sub -item(1)of item 4 of the Schedule to the Act is extracted below: