NARENDER DUTT SHARMA Vs. STATE OF H.P.

JUDGEMENT

(1.) THE aforesaid batch of writ petitions is being disposed of by a common judgment since common questions of law are involved in the case. Though the petitioners had challenged the vires of various provisions of the H.P. Motor Vehicles Taxation Act, 1972 (hereinafter referred to as the Act) at the time of hearing of these petitions, they confined their challenge to the vires of Section 16(2) of the Act.

(2.) THE grounds of challenge are that the provisions of Section 16(2) are repugnant to the provisions of Section 192-A of the Motor Vehicles Act, 1988 (hereinafter referred to as the M.V. Act) enacted by the Parliament of India and as the provisions of State Act are repugnant to the provisions of Central Act, the same must be held to be ultra vires.

(3.) ENTRY No. 35 of the concurrent list empowers both, the State and the Union to make laws in respect of mechanically propelled vehicles including the principles on which taxes on such vehicles are to be levied. The Union in exercise of the powers vested in it under item No. 35 of the concurrent list has enacted the M.V. Act. This is both, a substantive and procedural law. Under Section 2, i.e. the definition section, various types of vehicles have been defined including transport vehicles, contract carriage, stage carriages etc. Chapter V of the Act relates to the control of transport vehicles. Section 66 of the M.V. Act makes it mandatory for the owner of a motor vehicle to obtain a permit when he wants to use the vehicle as a transport vehicle for carriage of passengers or goods. This permit has to be granted by the Regional or State Transport Authorities. The various sections in Chapter V lay down the powers to be exercised by the State Government, the Transport Authorities, the provisions for application for permits, the procedure and rules to be followed for consideration and grant of such permits. The rules also provide for the mechanism of appeals, revisions etc. by an aggrieved party. Section 84 of the M.V. Act lays down the general conditions attaching to all permits. It reads as follows:-