AUTOMOBILE TRANSPORT RAJ Vs. STATE OF RAJASTHAN JAIPUR

JUDGEMENT

(1.) THREE writ applications were filed by the Automobile Transport (Raj) Ltd. , (No. 400 ). The Rajasthan Roadways Ltd. , (401), and Framji C, Framji and others (402), and in each of them the validity of the Rajasthan Motor Vehicles Taxation Act (No. XI) of 1951 was challenged. The three cases carat before a Division Bench of this court which has referred the following question to a Full Bench -

(2.) THE facts of the case may be briefly narrated in order to understand the point raised by the three applicants --The applicants carry on the business of plying stage carriages, and all three of them have their Head Offices in what was the former State of Ajmer. All three of them ply vehicles on Nasirabad-Deoli Road, while the Automobile Transport (Raj.)Ltd. also ply motor vehicles between Ajmer and Kishangarh for which they held permits from the former State of Ajmer. The road from Nasirabad to Deoli was mainly in the former State of Ajmer, but for some distance it passed through the state of Rajasthan. Similarly, the road from Ajmer to Kishangarh was partly in the former State of ajmer, and partly in the State of Rajasthan. The Regional Transport Officer, Jaipur, who is also the Motor Vehicles Taxation Officer, demanded from the applicants tax under the Rajasthan Motor Vehicles Taxation Act (No. XI) of 1951, (hereinafter called the Act) for the period from 1st of April, 1951, to 31st March, 1954. The applicants contended that they were not liable to pay this tax for various reasons, and filed these writ applications challenging, inter alia, the validity of the Act.

(3.) THE matter came up for hearing before a Bench of this Court, and the Bench has referred the question set out above for answer by a Full Bench, and that is how the matter has come before us.