D.P.GUPTA, J. - (1.) ALL these appeals raise common questions of law and as such they are disposed of by a common order. The appellants are holders of stage carriage or contract carriage permits. They have challenged the validity of the amendments introduced in the Rajasthan Motor Vehicles Taxation Act, 1951 and the Rajasthan Motor Vehicles Taxation Rules, 1951 by the Rajasthan Motor Vehicles Taxation (Amendment) Act, 1982 (here in after called 'the Amendment Act') and the Rajasthan Motor Vehicles Taxation(Amendment)Rules, 1982(here in after called 'the Amendment Rules').
(2.) THE principal contention advanced by the learned Counsel for the appellants was in respect of the validity of Sections 4 -B and 8 -A relating to the levy, imposition and determination of special road tax. Sections 4 -B and 8 -A read as under: 4 -B. Special Road Tax - -In addition to the tax and surcharge levied under Sections 4 and 4 -A respectively and subject to the rules as may be made by the State Government in this behalf, there shall be levied and paid to the State Government Special Road Tax on all transport vehicles at the rates fixed by the State Government by notification in the Official Gazette not exceeding the maximum rates specified in Schedule A. 8 -A. Determination of Tax in certain cases. - -(1) An owner of stage carriage may be required to maintain such accounts as may be prescribed and to submit the same to the Taxation Officer as and when required; (2) If the Taxation Officer is satisfied that tax has not been correctly paid or the owner has not furnished return or has given inaccurate particulars in the return, he shall, after giving the owner a reasonable opportunity of being heard, proceed to determine the amount of tax due and recover the same. The Amendment Act also inserted Schedule -A in the Act after the existing schedule prescribing the maximum rate of special road tax. The validity of Rule 6 -C and 25 -B introduced by the Amending Rules was also challenged. Section 4 -B provides for the levy and collection of special road tax on all transport vehicles in addition to the road tax and surcharge levied under Sections 4 and 4 -A respectively, at the rates fixed by the State Government by notification subject to the maximum rates specified in Schedule -A. Section 8 -A provides for maintenance of accounts by the owner of stage carriage in the prescribed manner and submission thereof to the Taxation Officer as and when required. The Taxation Officer is authorised to determine the amount of tax due after giving the owner of the vehicle a reasonable opportunity of being heard if he is satisfied that the tax has not been correctly paid or that the owner has not furnished return or that inaccurate particulars have been given in the return. The manner in which the accounts are required to be maintained by an owner of a stage carriage vehicle for the purpose of Section 8 -A has been prescribed in Rule 6 -C. The owner of the stage carriage is required to maintain separate account for each trip undertaken by the vehicle in the prescribed register M.T.N. The owner is also required to file a return in form MTM within 15 days of the close of the month for which the tax becomes due along with a receipt regarding the payment of the amount of tax. If the vehicle is not used during a particular period, the owner of the vehicle is required to obtain a certificate from the Taxation Officer and the circumstances in which the owner of the vehicle would be entitled to grant of certificate have been enumerated in Rule 26 -B which runs as under: 25 -B. Reasons for non -use - -The Taxation Officer shall satisfy himself and certify that the vehicle was not used in the State under any of the circumstances mentioned below: (1) that the Certificate of Registration was suspended by the competent authority; (2) that the Motor Vehicle was restrained from plying by the competent court or authority; (3) that the Motor Vehicle was involved in an accident and a report to this effect was made to the police and that because of accident it remained out of use atleast for a period of 3 months; (4) that the Motor Vehicle was attached for the recovery of tax under the Rajasthan Land Revenue Act by the competent authority or attached under the warrant of attachment issued by the competent authority, or court and that during the period of attachment the vehicle did not remain in his possession; (5) that the vehicle has been taken out of the State and certificate has been produced that the vehicle has paid tax in another State; (6) any other reason or reasons, due to which it was impossible for the owner to ply the vehicle.
(3.) THE first submission advanced by the learned Counsel for the appellants is that under Section 4 -B the owner of the vehicle is required to make payment of special road tax at rate not exceeding the maximum rate specified in Schedule -A and which provides for charging road tax in accordance with the notification for the entire distance to be covered' during the month. It is submitted that the aforesaid provision is unreasonable as the owners of the transport vehicles are required to make payment of tax in respect of the distance which was not actually covered by the vehicle. It was submitted that the levy in terms of distance 'to be covered' is illegal as it is ambiguous. Learned Counsel vehemently submitted that no tax could be levied or charged in respect of the portion of the route over which the vehicle did not, travel during a particular month. Learned Single Judge held that under Rule 90 of the Rajasthan Motor Vehicles Rules, the stage carriage was required to perform a regular daily service on a particular route according to the time table fixed by the Regional Transport Authority and so special road tax can be determined under Section 4 -B read with Schedule -A in accordance with the time table fixed by the Regional Transport Authority and where no timings were fixed, the entire distance to be covered during the month would mean one regular daily service for the purpose of determination of tax.;