PABUDAN SINGH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) ALL these appeals raise common questions of law and as such they are disposed of by a common order. The appellants are holders of stage carriage or contract carriage permits. They have challenged the validity of the amendments introduced in the Rajasthan Motor Vehicles Taxation Act, 1951 and the Rajasthan Motor Vehicles Taxation Rules, 1951 by the Rajasthan Motor Vehicles Taxation (Amendment) Act, 1982 (here in after called 'the Amendment Act') and the Rajasthan Motor Vehicles Taxation(Amendment)Rules, 1982(here in after called 'the Amendment Rules').

(2.) THE principal contention advanced by the learned Counsel for the appellants was in respect of the validity of Sections 4 -B and 8 -A relating to the levy, imposition and determination of special road tax. Sections 4 -B and 8 -A read as under:

(3.) THE first submission advanced by the learned Counsel for the appellants is that under Section 4 -B the owner of the vehicle is required to make payment of special road tax at rate not exceeding the maximum rate specified in Schedule -A and which provides for charging road tax in accordance with the notification for the entire distance to be covered' during the month. It is submitted that the aforesaid provision is unreasonable as the owners of the transport vehicles are required to make payment of tax in respect of the distance which was not actually covered by the vehicle. It was submitted that the levy in terms of distance 'to be covered' is illegal as it is ambiguous. Learned Counsel vehemently submitted that no tax could be levied or charged in respect of the portion of the route over which the vehicle did not, travel during a particular month. Learned Single Judge held that under Rule 90 of the Rajasthan Motor Vehicles Rules, the stage carriage was required to perform a regular daily service on a particular route according to the time table fixed by the Regional Transport Authority and so special road tax can be determined under Section 4 -B read with Schedule -A in accordance with the time table fixed by the Regional Transport Authority and where no timings were fixed, the entire distance to be covered during the month would mean one regular daily service for the purpose of determination of tax.