HIGH COURT OF KERALA
Click here to view full judgement.
(1.) The petitioner is the registered owner of the goods vehicle T.C.Q. 9. It was registered in his name on 18.8.1950 under Chap.3 of the Motor Vehicles Act, 1939 (Central Act IV of 1939), and a permit under the said Act was issued to him in respect of the vehicle on 6.9.1950.
(2.) On 10.7.1953 the District Superintendent of Police, Traffic and Taxation Branch, Quilon, sent him a letter, Ext. A, which reads as follows:-
"Since the above vehicle was put on the road on 7.8.1950 for initial testing you are liable to pay tax for 8 & 9/50. Please therefore forward a receipted chalan for Rs. 288/- remitted under XII (b) to this office in seven days failing which you will be proceeded against without further notice.
8 & 9/50 means August and September, 1950, but it is admitted in paragraph 4 of the affidavit on behalf of the State that the demand for tax in respect of that month was due to a clerical error and that the only demand that we need consider is the demand for Rs. 144/- in respect of August, 1950.
(3.) Sub-s.(1) of S. 22 of the Motor Vehicles Act, 1939, provides that:-
No person shall drive any motor vehicle and no owner of a motor vehicle shall cause or permit the vehicle to be driven in any public place or in any other place for the purpose of carrying passengers or goods unless the vehicle is registered in accordance with this Chapter (Chap.3) and the certificate of registration of the Vehicle has not been suspended or cancelled and the vehicle carries a registration mark displayed in the prescribed manner.
Nothing in this section shall apply to a motor vehicle while being driven within the limits of jurisdiction of one registering authority to or from the appropriate places of registration for the purpose of being registered under S.23, 25 or 39 or to a motor vehicle exempted from the provisions of this Chapter while in the possession of a dealer in motor vehicles.
According to the State if the vehicle was driven along the road for the purpose of being registered as contemplated in sub-s.(2) no offence would have been committed under the said enactment but a tax will none the less be attracted under the provisions of the Travancore - Cochin Vehicles Taxation Act, 1950. The Motor Vehicles Act, 1939 is based on Entry 35 in List III of the Seventh Schedule to the Constitution, the Travancore - Cochin Vehicles Taxation Act, 1950, on Entry 57 in List II of the said Schedule and as the objects of the two enactments are entirely different and there is no conflict between them we see no objection to the acceptance of the contention urged on behalf of the State.;
Copyright © Regent Computronics Pvt.Ltd.