SRINIVAS TRANSPORTS Vs. REGIONAL TRANSPORT OFFICER AND ANR

JUDGEMENT

(1.) This appeal is filed against the order of dismissal in W.P. No. 947 of 1974 by Ismail, J. In the petition, the appellant prayed for the issue of writ of certiorari calling for the records in Memo. R. No. 19434 of 1974 on the file of the Regional Transport Officer, Madurai and quashing the order dated 26th March, 1974.

(2.) The fitness certificate of the appellant's vehicle MDM 4467 expired on 27th December, 1973. The appellant sent a stoppage report to the Regional Transport Officer saying that they had stopped running the vehicle. A few days prior to that i.e., on 24th December, 1973, G.O. Ms. No. 3260 was issued, which came into force on 1st January, 1974. According to the appellant, no fitness certificate was obtained and the vehicle was garaged during the months of January, February-and March, 1974. On 25th March, 1974, the appellant wrote to the Regional Transport Officer stating that they desired to resume plying the vehicle from 1st April, 1974 and requesting him to grant them tax exemption for the quarter ending 31st March, 1974. The Regional Transport Officer, Madurai passed the impugned order on 26th March, 1974, finding that the appellant was guilty of non-payment of tax for the quarter ending 31st March, 1974 and calling upon them to pay the quarterly tax of Rs. 4,504.50 P. plus penalty for the quarter ending 31st March, 1974. The validity of this order is now challenged.

(3.) Section 4 of the Madras Motor Vehicles Taxation Act, 1931 empowers the State Government by notification in the Official Gazette to direct that tax shall be levied on every motor vehicle using any public road in the State of Madras. The words "using any public road " in that section were omitted and instead, the words "kept or used "were substituted under Act XXXIII of 1973. The result is that after the amendment, even if the vehicle was kept without being used, the State Government would be entitled to levy the tax. After the amending Act XXXIII of 1973 came into force, the Government passed G.O. No. 3260 on 24th December, 1973 providing for certain exemptions in the case of vehicles that were kept as defined in Section 4 of the Motor Vehicles Taxation Act, 1931. Rule 1 provided that for the purpose of Sub-section (1) of Section 4 of the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931), a motor vehicle shall be deemed to be kept for use in the State of Tamil Nadu if it fulfils the conditions laid down in (a) and (b) of the rules. We are not concerned with Rule 1 (a) but only with Rule (1) (b). It provides that a motor vehicle shall be deemed to be kept for use in the State of Tamil Nadu in the case of transport vehicles so long as the vehicle is covered by a permit or counter-signature of permit issued by any transport authority in this State or covered by a permit granted in any other State and valid in this State by virtue of rules made under Clause (hh) of Sub-section (2) of Section 68 of the Motor Vehicles Act. According to this rule, therefore, if the transport vehicle is covered by a permit or counter signature of permit issued by any transport authority in this State, it shall be deemed to be kept for use in the State of Tamil Nadu. But there are two provisos which act as exemption to the applicability of this rule. The first proviso runs as follows: