NARAYANAWAMY Vs. R T O ANATAPUR

JUDGEMENT

(1.) Judgment of the Bench delivered by the Hon'ble the Chief Justice. W.A. No. 303 of 1972 : This appeal is from the judgment of our learned brother, M.Krishna Rao, J given in W.P. No. 3601 of 1972 on. 20th March, 1972 whereby the learned Judge dismissed the writ petition. The facts, in outline, are tnat the petitioner is a motor transport operator. He plies his vehicle APA 1942 on the route Ananthapur to Bellary the distance between them 101 K.Ms. He performs two single trips a day making a total mileage ot 200 K. Ms. In addition he takes a shuttle trip from Bellary to Uravakonda, a distance of 8 K. Ms. in rotation with other buses. He makes this shuttle trip one day. That is on one day the petitioner performs 202 K. Ms and on two successive day he performs along with the main trips, two sbutt e trips of 96 K. Ms. a day, it was contended that on an average the vehicle operates 234 K. Ms. a day.

(2.) The Licensing Officer entered in the certificate of registration Rs. 95/- per quarter per seat as tax payable in 1968. Now an order is passed on 28-8-1971 asking the petitioner to pay tax at the rate of Rs 1040/ per seat per quarter and this is ought to be realised with effect from 1968. This means that the petitioner is called upbn to pay tax from 1968 on wards at that rate. It is this order that is challenged in this writ petition.

(3.) The learned Judge dismissed the writ petition relying upon arlier judgments of single Judges in W.P. No. 4636 of 1968 and 5496/68. He held the maximum mileage permitted per day should be the criterion for fixing the tax. Accordingly he dismissed the writ petition In this appeal the principal contention of Srimathi Amareswari, the learned counsel for the appellant is that it is not the maximum rate at which the tax should be levied but it is the minimum rate at which the tax should be levied should have been applied to the present case Now under Section 3 of the Motor Vehicle Taxation Act, 1963 the Government may from time to time direct that a tax shall be levied on every motor vehicle used kept for use in a public place in the State. Section 4 then relates to the payment of tax and grant of licence According to that Section tax levied under the Act has to be paid in advance and in the manner specified in Section 11 by the registered owner of a motor vehicle or any other person having possession or control there of, eitber quarterly, half- yearly or annually at his own choke. What is thus plain is that Section 3 empowers the Government to direct that a tax shall be levied on any motor vehicle and also notifie, the rates at which, the period of which and the date from which the tax shall be levied Section 4 enjoins that such a tax shall be paid in advance and at the choice of the owner quarterly, half-yearly or yearly. Rule 3 of the Motor Vehicles Taxation Rules states that where a motor vehicle is registered in the State or the ownership of any motor vehicle registered in another Stale is transferred to a person in the State, the licensing officer shall make an entry regarding the amount or quarterly, haltyearly or annual tax payable in respect of that motor vehicle in the certificate of registration.