Mohan, CJ. - (1.) THE short facts leading to the writ petition are as under:-THE petitioner's vehicle bearing registration No. CNG 5838 developed engine trouble. THE vehicle was garaged and the non-user of the vehicle was intimated on 1-1-1988. THE documents relating to the vehicle also were surrendered with the Transport Authority. On 1-1-1988 an exemption was granted. On 12-2-1988 the vehicle was garaged. While the matter stood thus, on 4-12-1989 when it was intercepted, the officer made a Check Report to the following effect: JUDGEMENT_253_KANTLJ1_1992Html1.htm
(2.) AND ( ) AND Sullia P.S.Signature of the Driver Sd/- Signature of the Conductor Signature of the Checking Officer" Thereupon a demAND was raised for payment of tax from 1-4-1987 to 30-7-1987. It is this which is questioned in this writ petition. The point that is urged is where the vehicle is covered by an exemption, it was not open to the Transport Authority to raise a demAND. We are unable to persuade ourselves to accept this view. The relevant notification relating to exemption is as under NOTIFICATION No. HD 70 MVT 58, Bangalore, dated 8th/13th March, 1959 Whereas the Government of Karnataka are of opinion that it is necessary in the public interest to exempt the tax payable under the Karnataka Motor Vehicles Taxation Act, 1957 in respect of the Motor Vehicles specified hereinafter. Now, therefore, in exercise of the powers conferred by Clause (a)(ii) of sub-section (1) of Section 16 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), the Government of Karnataka hereby direct that Motor Vehicles registered in the State of Karnataka AND not intended to be used on roads be exempted from payment of tax under the said Act for the period of one full quarter, half-year or year, as the case may be, during which the vehicles are not intended to be used on roads, subject to the following conditions: (1) The non-use of the vehicle should be intimated in the form specified below to the Regional Transport Officer concerned before the commencement of the quarter, half-year or year, as the case may be. (2) The Registration Certificate, Tax Token AND Permit, if any, in respect of the vehicle or where such documents are seized or retained by any authority a certificate obtained from the concerned authority for for having seized or retained the documentnts, should be surrendered to the Regional Transport Officer concerned on or before the first day of the commencement of the quarter, half-year or year, as the case may be. (3) The exemption shall not be applicable if the vehicle is removed from the garage mentioned in the Form referred to in condition (1) without the prior permission of the Regional Transport Officer." However having regard to paragraph 3 it would be clear that the exemption ceases to apply the moment the vehicle is removed from the garage. Therefore where the vehicle was intercepted on road it obviously ceases to get the benefit of exemption. The demAND is perfectly valid. This view of ours is supported by the ruling of the Supreme Court in State of Karnataka v K. Gopalakrishna Shenoy, AIR 1987 SC 1911. As regards the seizure of the vehicle, that cannot be challenged in the writ petition. Writ petition is dismissed. In view of the dismissal of writ petition No. 554/1990 no orders are necessary in Writ Appeal No. 285/1991.;