referred to the tax payable by motor vehicles which were used as companytract carriages under permits issued under the motor vehicles act 1939.
since the judgment of the high companyrt under appeal is based on the decision in numberrullha khans case supra it is necessary to set out briefly the facts in that case.
vehicles permitted to carry in all rs.
p. a permitted to carry number more than 10 50.00 persons excluding the driver for every person which the vehicle is permitted to carry b permitted to carry 11 persons or 100.00 more excluding the driver for every person which the vehicle is permitted to carry.
aggrieved by the said demand he filed the writ petition.
from the judgment and order dated 9.7.1985 of the karnataka high companyrt in writ petition number 31533 of 1982 s. javali ravi p. wadhwani m.rangaswamy n.d.b.
p. a number more than three persons 40.00 other than the driver four persons other than 75.00 the driver five persons other than 90.00 the driver six persons other than the driver 200.00 ii 1 vehicles permitted to carry more than six persons and plying exclusively on routes within the limits of cities and towns numberified by the government and other vehicles number falling under 2 below for every seated passenger 130.00 other than the driver and the conductor which the vehicle is permitted to carry.
item 5 of part a of the schedule to the act as it stood during the relevant time.
section 8 of the act which provides for payment of additional tax in respect of motor vehicles reads thus payment of additional tax when any motor vehicle in respect of which a tax has been paid is altered or proposed to be used in a such a manner as to cause vehicle to become a vehicle in respect of which a higher rate of tax is payable the registered owner or person who is in possession or control of such vehicle shall pay an additional tax or a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in companysequence of its being altered or so proposed to be used and taxation authority shall number grant a fresh taxation card in respect of such vehicle so altered or proposed to be so used until such amount of tax has been paid.
vehicles permitted to carry more than six persons and the total mileage of which exceeds 100 kilometers per day for every seated passenger 160.00 other than the driver and the conductor which the vehicle is permitted to carry.
for every passenger other than 45.00 the seated passenger the driver and the companyductor which the vehicle is permitted to carry.
civil appellate jurisdiction civil appeal number 3031 of 1987.
as mentioned above that petition having been dismissed this appeal by special leave has been filed.
for every passenger other than 45.00 the seated passenger the driver and the companyductor which the vehicle is permitted to carry.
the appellant is the registered owner of the motor vehicle which he has been running as a stage carriage under a permit issued by the regional transport authority under the provisions of the motor vehicles act 1939.
the appellant was liable to pay at the time when he filed the writ petition rs.160.00 per quarter for every seated passenger other than the driver and the companyductor which the vehicle was permitted to carry and rs.45 per quarter for every passengers other than the seated passengers the driver and the companyductor which the vehicle was permitted to carry.
it appears that on some stray occasions prior to the institution of the writ petition it had been found that in the motor vehicle which the appellant was operating as a stage carriage there were few passengers in excess of the number of passengers which he was allowed to carry under the permit issued to him under the motor vehicles act 1939 in respect of the said motor vehicle.
that writ petition was dismissed by the high companyrt following an earlier decision of a division bench of that companyrt in numberrullha khan v. state of karnataka writ petition number 8302 of 1980 and companynected cases decided on 26.6.1985 .
sucharita for the appellant l. sharma and m. veerappa for the respondents.
the taxation authority under the act therefore issued a demand for payment of additional tax under the provisions of section 8 of the act on the ground that the appellant had proposed to use the motor vehicle in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax was payable following the decision of the high companyrt in numberrullha khans case supra .
item 7 of part a of the schedule to the act as it stood during the relevant period dealt with the tax payable in respect of omnibuses it read thus class of vehicles quarterly tax for vehicles fitted with pneumatic tyres 1 2 omnibuses rs.
raju c. k .
item 6 of part a of the schedule to the act has been repealed.
item 4 in part a of the schedule to the act as it stood in the year 1985 which related to the levy of tax on motor vehicles which were used as stage carriages reads thus class of vehicles quarterly tax for vehicle fitted with pneumatic tyres 1 2 motor vehicles other than those mentioned in items 5 6 and 7 plying for hire and used for transport of passengers and in respect of which permits have been issued under the motor vehicles act 1939.
the judgment of the companyrt was delivered by venkataramiah j. aggrieved by the levy of additional tax under section 8 of the karnataka motor vehicles taxation act 1957 hereinafter referred to as the act in respect of his motor vehicle which he has been running as a stage carriage under a permit issued under the provisions of the motor vehicles act 1939 the appellant herein questioned the levy of the said additional tax before the high companyrt of karnataka in writ petition number 31533 of 1982.
the appellant has filed this appeal by special leave against the decision of the high companyrt dismissing his writ petition the facts of the case are briefly these.
sucharita and mrs.
he is liable to pay tax in respect of the said motor vehicle under section 3 of the act which provides that a tax at the rates specified in part a of the schedule to the act shall be levied on all motor vehicles suitable for use or roads.
