TAXATION AUTHORITY Vs. PARASMAL

JUDGEMENT

(1.) APPELLANTS -defendants have directed this appeal against the judgment and the decree dated 23rd January, 1990, passed by ADJ, Kukshi, District Dhar in Civil Suit No. 11A/87, thereby decreeing the suit filed by the respondent -plaintiff, for the relief of declaration and permanent injunction.

(2.) BRIEFLY stated the facts of the case are that the respondent -plaintiff is a bus owner and has a permit to ply his buses from Jobat to Kukshi for a distance of 37 kms. This distance of 37 kms. consists of 21 kms. 'Kachhi Sadak' and 16 kms. 'Pakki Sadak' as defined under the M.P. Motor Vehicles Taxation Act, 1947 (for short 'the Taxation Act of 1947'). The plaintiff also has a permit to ply his other bus from Nisarpur to Dhar. The total distance is 115 kms. consists of 29 kms. 'Kachhi Sadak' and 86 kms. 'Pakki Sadak'. The plaintiff is depositing the taxes as per Schedule annexed to the Taxation Act of 1947.

(3.) THE appellants defended the plaintiff's suit, mainly on the ground that the Court has no jurisdiction to entertain the suit as filed by the plaintiff. On behalf of the appellants -defendants, it is contended that under the provisions of the Motor Vehicles Taxation Act, the appellant No. 1 has an authority to pass the orders under consideration for levy of additional tax on the public service vehicles. It is also contended that under the provisions of the aforesaid Act, the jurisdiction of the Civil Court is ousted, against the order of assessment or imposition of tax ordered by the Taxation Authority.