KARNAIL SINGH Vs. COLLECTOR (DEPUTY COMMISSIONER), LUDHIANA ETC

JUDGEMENT

(1.) This petition under Articles 226 and 227 of the Constitution filed by Karnail Singh of village Bisraon, tehsil Jagraon, District Ludhiana, is directed against the order of the Registering Authority, Motor Vehicles, Ludhiana, dated 15th April, 1965 passed under the Motor Vehicles Taxation Act and order of the appellate authority dated 30th October, 1965 under Section 12 of this Act.

(2.) The facts necessary for the decision of this petition are not seriously in dispute and are as follows.

(3.) The petitioner owned a tractor which was registered with the Registering Authority at Ludhiana on 4th August, 1961. On the allegation that the tractor was plied on hire on 8th June, 1963 in contravention of sub-section (1) of Section 33 of the Motor Vehicles Act the petitioner was challaned and was ultimately convicted on 14th June, 1963 by the order of the Sub Divisional Magistrate, Jagraon. In these proceedings the petitioner had entered a plea of guilty and had been fined Rs. 20. By memo dated 1st June, 1964, the Extra Assistant Transport Controller, Punjab, issued a notice to the petitioner to show cause by 7th June, 1964 as to why the registration certificate of the petitioner be not suspended for four months as he was found plying the tractor on hire. The petitioner submitted a reply to this notice. Subsequently a notice was issued to the petitioner by the Registering Authority, Ludhiana, to show cause as to why tax should not be realised from him at the prescribed rate with effect from 4th August, 1961 when the tractor was registered. In response to this notice the petitioner appeared before the Registering Authority and contested the notice. He also produced some witnesses to show that the tractor had always been used for agricultural purposes. After hearing the counsel for the petitioner the Registering Authority came to the conclusion that the petitioner was liable to pay tax with effect from 8th June, 1963, the day he was detected using the tractor for hire. Against this order the petitioner filed an appeal under Section 12 of the Motor Vehicles Taxation Act and this was also dismissed and hence the present petition.