NUTRINE CONFECTIONARY CO P LTD Vs. STATE OF MYSORE

JUDGEMENT

(1.) The petitioner is the owner of motor vehicle bearing registration No. MYD 335 with a registered laden weight of 3039.06 kgs. In respect of the period between 1-1-1963 and 30-6-1967 the tax was paid by the petitioner at the rate of Rs.212 per quarter the laden weight being computed in terms of pounds. He was also given the tax token under S.5 of the Mysore Motor Vehicles Taxation Act, 1957 (hereinafter referred to as the 'Act') in respect of each of those quarters. On 17-5-1967 the third respondent herein issued a notice to the petitioner calling upon him to pay an aggregate sum of Rs.828 being the total of the difference between the tax paid and the tax payable under the Act, the laden weight being computed in terms of klograms. According to part A of the Taxation Schedule of the Act, if the weight is computed on kilograms basis, the tax should have been paid at the rate of Rs.252 per quarter from 1-1-1963 to 31-12-1965 and at Rs.270 per quarter from 1-1-1966 onwards. The metric system of weights came into force with effect from 1-1-1963. The payment of tax therefore at Rs 212 per quarter before 1-1-1963 would have been correct on the basis of the registered laden weight of 6700 pounds as recorded in the registration certificate of the vehicle. Aggrieved by the demand, the petitioner approached the second respondent in appeal. That appeal was dismissed. Hence this petition.

(2.) The only contention pressed by the learned Counsel for the petitioner is that there is no power under the Act to recover short levy of tax as is sought to be done under the notice of demand issued by the 3rd respondent, marked Ext.'A'. On behalf of the respondents, the learned Government Pleader relied on Ss.3 and 5 of the Act and contended that the owner of the vehicle not having paid the tax charged under S. 3 of the Act, he would be liable to pay the difference as demanded. We are unable to accede to this argument of the learned Government Pleader. S.3 is the usual charging section which says that the tax shall be levied on all motor vehicles suitable for use on roads at the rates specified in Part A of the Schedule. S.5 provides that subject to the provisions of S.6, when any person pays the amount of tax in respect of a motor vehicle, the licensing officer shall grant to such person a tax license in the prescribed form and record that the tax has been paid for the specified period in the certificate of registration granted in respect of the vehicle under the Motor Vehicles Act, 1939. In the instant case, the petitioner has paid the tax and he was granted the necessary tax licenses for each of the quarters in question in the prescribed form. That such tax has been paid has been recorded in the registration certificate relating to the vehicle, is not also in dispute. There is no provision under the Act for calling upon such licensees to make good the short levy of the tax payable under the Act once the tax license is granted after recording that the tax has been paid for the specified period in the registration certificate. It is not, therefore, open to the Licensing Officer to demand the short levy in the absence of a specific provision under the Act to that effect empowering him to demand and collect such short levy.

(3.) For the reasons stated above, this writ petition succeeds and the notice of demand marked Ext.A and the order in appeal made by the second respondent confirming such demand, marked Ext.B, are hereby quashed. In the circmstances, there will be no order as to costs.