HABEEB Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioners are conducting motor driving schools in various places under different names and styles. The schools are recognised by the Government of Kerala.

(2.) For the purpose of conducting the Schools, petitioners have obtained licences from the licensing authority under R.24(1), 24(4) and 25 of the Central Motor Vehicles Rules. For imparting instructions in driving, petitioners have purchased the vehicles. These vehicles originally belonged to various categories like goods carriage, stage carriage and contract carriage, etc. The said vehicles were subsequently converted as driving school vehicles by fitting duel control facilities etc. so as to suit them for the purpose of imparting driving instructions. The vehicles are duly covered by the permits and the registration numbers of the vehicles are included in the driving school licences granted to the petitioners under R.24(1), 24(4) and 25 of the Central Motor Vehicles Rules, 1989.

(3.) The definite case of the petitioners is that the vehicles used by them for imparting instructions as driving school bus is not at all meant or used for carrying passengers or goods. They are aggrieved by the endorsements made by the authorities under the Motor Vehicles Act saddling them with liability to pay quarterly tax at the rates specified under Entry.3A of the Schedule to the Kerala Motor Vehicles Taxation Act, 1976 (Taxation Act), 10% surcharge and 10% additional surcharge. According to the petitioners, the statutory authority has seriously erred in imposing the tax bringing their case under Entry.3A of the Schedule to the Taxation Act and plus 10% surcharge and additional surcharge.