JAFRUALLAH KHAN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS batch of 124 writ petitions raise common questions and, therefore, are disposed of by this common order.

(2.) THE petitioners who provide transport facilities by running stage carriages, challenged the constitutional validity of the third proviso to sub rule (1) of rule 8 of the Rajasthan Passengers and Goods Taxation Rules, 1959 (herein after referred to as 'the Rules'), and Notification No. S. O. 21 dated 2-9-71, issued by the State Government thereunder, which provides for the manner in which the sax chargeable under sec. 3 of the Rajasthan Passengers and Goods Taxation Act, 1959 (hereinafter referred to as 'the Act'), shall be paid, by affixing stamps on the tickets for fare to be issued to the passengers, as violative of their fundamental rights guaranteed under Articles 14 and 19 (1) (g) and as infringing Articles 301 and 304 of the Constitution. THE matters were accordingly placed before a Full Bench of 5 Judges as required by Article 228a of of the Constitution on 10-8-77. At the hearing before the Full Bench, learned counsel appearing for the petitioners conceded that there was no question of vires involved and, therefore, the petitions have now been placed for hearing on merits before the Division Bench.

(3.) RULE 8 of the RULEs, so far as material, reads as follows: - "8. Method of payment of tax - (1) The tax chargeable under the Act shall be paid in the manner provided for in sub-rules (2) and (3) of rule of 10. Provided xxx xxx xxx Provided xxx xxx xxx Provided further that the State Govenment may by nmotification direct that such class of owners as may be specified in the notification, shall pay tax by affixing to the ticket or goods receipts in the manner provided in these RULEs or notified by the State Government a stamp or stamps of the appropriate value issued by the State Government for the purposes of the Act; Provided also that the owner of stage carriage may at his option pay tax in lump-sum in accordance with the provisions of rule 8-D. xxxx xxxx xxxx xxxx xxxx.