SAANIYA TOURS AND TRAVELS Vs. REGIONAL TRANSPORT AUTHORITY

JUDGEMENT

(1.) THE petitioner has sought for a Writ of Certiorari to quash the order of the first respondent, dated 06.11.2003, in respect of vehicles bearing Registration No.KA-01/A-1452 and No.KA-01/C-5177, demanding Rs.19,335/- as difference of tax and for further orders.

(2.) THE petitioner is the owner of the vehicles bearing Registration No. KA-01/A-1452 and No.KA-01/C-5177, covered by a tourist permit issued by the Karnataka Transport Authority. THE petitioner has paid tax at Rs.12,000/- to the State of Tamil Nadu per quarter under the All India Tourist Operators Permit Rules. Subsequently, this Court held that tax should be paid at the rate of Rs.2,000/- per seat per quarter. Based on the solitary check reports dated 23.06.2001 and 22.06.2001 respectively, the respondent issued a demand notice, dated 06.11.2003 to the petitioner, demanding Rs.19,335/- as difference of tax. Aggrieved by the same, the petitioner has preferred the present Writ Petitions.

(3.) THE impugned demand notice of the respondent, dated 06.11.2003, is as follows: