PRATAP NARAYAN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) PETITIONER Pratap Narayan in this writ petition filed under Article 226 of the Constitution has prayed that the notification published on 26th April 1972, notifying the rate of tax under Section 4 of the Rajasthan Motor Vehicles Taxation Act of 1951 be quashed.

(2.) THE case of the petitioner is that he is holding a non -temporary stage carriage permit for a bus 7320 running on Jaipur to Andhi Gola -Ka -Bas route and be is paying tax on the said vehicle in accordance with the provisions of the Rajasthan Motor Vehicles Taxation Act No. 11 of 1951(hereinafter called the Act). According to his averment, he bad paid the latest quarterly instalment for the period ending the month of June, 1972 His grievance is that when he went to deposit the amount of tax for the next quarter, the Taxation Officer, Jaipur Region, Jaipur asked the petitioner to pay the tax in accordance with the rates fixed by the State Government by issuing a notification in the Rajasthan Gazette dated 26th of April, 1972. The petitioner's contention is that according to the provisions of Schedule II of the said Act he was required to pay Rs. 12.50 per seat excluding the seat of the driver and the conductor, but now under the new scheme of taxation, as introduced by the Rajasthan Motor Vehicles Taxation (Amendment) Act. 1972, the petitioner is required to pay more tax than what was due from him. He has, therefore, filed this writ petition challenging the notification of 26th of April 1972, whereby the new rates of tax have been fixed, inter alia, on the ground that the State Government could not have issued a notification under Section 4 on the strength of the amendment proposed by introducing a Bill in the Legislature on 26th of April, 1972. and that even if by virtue of the provisions of the Rajasthan Provisional Collection of Taxes Act, 1958 (hereinafter referred as the 1958 Act), the Government could tax the petitioner at the new rate of tax fixed from 26th of April, 1972, it could not have realised the tax from the petitioner at the enhanced rate after the Bill was passed by the Legislature an ending Section 4 of the Act without issuing a fresh notification under the amended provision of Section 4 of the Act. According to learned Counsel for the petitioner, it was incumbent for the State Government to fix the rate of tax by issuing a fresh notification under amended Section 4 of the Act and unless it was done the taxing authorities cannot realise tax at the rate specified in the notification dated 26th April, 1972, the force whereof came to an end alter the legislature pasted the Bill and introduced amendment in Section 4 of the Act on 23rd June, 1972. It is, therefore, vehemently contended by Mr. B R. Vyas that unless fresh notification was issued under the amended Section 4 of the 1951 Act after 23rd of June, 1972, petitioner cannot be held liable to pay tax in accordance with the rates specified in the notification of 26th April, 1972 that lost its force.

(3.) SECTION 3 of the 1958 Act provides that where a Bill to be introduced in the Rajasthan Legislative Assembly on behalf of the State Government provides for the imposition or increase of a tax, the State Government may cause to be inserted in the Bill a declaration that it is expedient in the public interest that any provision of the Bill relating to such imposition or increase shall have immediate effect under this Act and the effect of such a declaration is that the proposed declared amendment comes into force from the day the Bill is published or the Bill is introduced in the Legislature.