JOINT R T O Vs. MOHANDAS

JUDGEMENT

(1.) IN the fascicle of appeals. arising from a common judgment dated August 8. 1996 delivered in O. P. No. 8777 of 1993 and other connected cases. the short question for consideration is whether the vehicles used for imparting instructions in driving are liable to be taxed under residuary Entry 7 or Entry 3 (A) of the Schedule appended to the Kerala Motor vehicles Taxation Act. 1976 (briefly. 'the Act of 1976 ).

(2.) THE fact situation in all the cases is almost the same and. therefore. it will suffice if we state the facts as stated in O. P. No. 8777 of 1993. THE petitioner carried on a driving school under the name and style' Haneesh Motor Driving School ' at Quilandy. which is recognised by the Government of Kerala. THE petitioner obtained a licence under Rr. 24 (1 ). 24 (4) and 25 of the Central Motor Vehicles Rules to run the school. THE petitioner purchased a vehicle bearing registration No. KLH 3675 to impart instructions in driving heavy vehicles. THE vehicle was being operated earlier as a stage carriage. After purchasing the vehicle. the petitioner made necessary changes in the vehicle fitting therein additional clutch. brake etc. for using it to instruct the students. It is not disputed that the vehicle was being used only for imparting instructions in driving. THE contention of the petitioner is that since the vehicle was being used only to impart instructions in driving. the tax has to be determined under residuary entry 7 of the Schedule of the Act of 1976.

(3.) THE question in the case of Sukumaran (supra) was whether the vehicles being used for imparting instructions in driving. fall under Entry 3 or 7 of the Schedule. THE Court then held mat such vehicles would fall under residuary Entry 7 and not 3.