NAND LAL Vs. R T A

JUDGEMENT

(1.) IN these writ petitions, filed under Article 226 of the Constitution, the petitioners have challenged the validity of the Circular dated October 5, 1987, issued by the Additional Transport Commissioner (Taxation) Rajasthan, Jaipur, directing the District Transport Officers and the Regional Transport Officer to recover tax from the owners of motor vehicles holding temporary permits according to the rate fixed under item No. II of Part II of the Schedule to the Rajasthan Motor Vehicles Taxation Act, 1951 hereinafter referred to as the Act.

(2.) THE petitioners are owners of motor vehicle and claim to hold temporary permits granted to them under the provisions of the Motor Vehicles Act 1939. their case is that they have already paid the tax on their vehicles under item I of Part II of the Schedule and the demand raised against them by the respondents now to pay the difference of the tax payable as per item II and the one already deposited under item I is wholly illegal and without jurisdiction It is allege that the vehicles plied on temporary permits which are issued under the various sections of the Motor Vehicles Act, namely. Sections 62 (1) 62 (2) 68f (1 A), 68f (1c) and proviso to Section 68 FF fall under item I, and not under item II of Part II of the Schedule. THE petitioners have prayed that the Circular issued by the Additional Transport Commissioner (Taxation), Rajasthan and the consequential notices of demand issued by the District Transport Officers be quashed and that they may further be restrained from recovering from the petitioners the tax as per item II. A declaration has further been sought that item II pertaining to the Daily Tax in part II of the Schedule is not applicable to the vehicles run on regular temporary permits granted under section 62 (1) 62 (2), 68f (1-A), 68f (1-C) and proviso to Section 68 FF of the Motor Vehicles Act.

(3.) THE Additional Government Advocate has, on the other hand, sub-mitted that all motor transport vehicles plied under the temporary permits granted under the Motor Vehicles Act would be governed by item II of Part II of the Schedule and not under item I thereof.