GHEVERCHAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE are 275 writ petitions before us under Art. 226 of the Constitution, and as they raise common questions of law, it will be convenient to dispose them off together. For facility of understanding the points arising for consideration, we may narrate the facts with reference to Writ Petition No. 649 of 1964 - Ghevarchand vs. The State of Rajasthan.

(2.) BY this petition, a writ of mandamus is sought to restrain the respondents from levying or realizing any increased or additional tax under the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. XI of 1951) (hereinafter to be referred to as 'the Taxation Act' for the sake of brevity), in excess of what is properly leviable according to the load carrying capacity as mentioned in Registration Certificate and Permit of Public Carrier Truck No. RJZ 745, which plies for hire. As according to the petitioner, the respondents are withholding the token and fitness certificate of the vehicle with a view to compelling the payment of this unauthorised tax, they also pray for a direction asking the respondents to return these documents. According to the petitioner, he has a valid registration certificate for his vehicle and has also a permit for it valid upto 6-11-1966 and that the maximum laden weight thereof had been entered in the registration certificate and according to this weight, the petitioner had been regularly paying the tax. The petitioner states that the Government had issued a notification on 2-3-1959 under sec. 36 of the Motor Vehicles Act wherein it has been laid down that the maximum safe laden weight for vehicles of 1952 models and of earlier years would be increased to 112. 5 per cent of the gross vehicle weight as certified by the manufacturer and for vehicles of later models, the maximum safe laden weight was to be 125 per cent of the gross vehicle weight. According to the petitioner, although the notification was issued much earlier, it was not acted upon for almost five years, but very recently on 6-1-1964, the Regional Transport Officer issued an order to all the Transport Inspectors, Sub-Inspectors and other officials to realise the tax according to the increased maximum safe laden weight as laid down in the notification dated 2-3-1959. The additional tax was being realized with retrospective effect and this according to the petitioner was illegal. The petitioner also submits that the notification dated 2-3-1959 could not be made the basis for increasing the tax retrospectively. The notification is also challenged before us on the ground that it does not fulfil the requirements of sec. 36 of the Motor Vehicles Act.