GURURAJ B. RAO Vs. THE INSPECTOR OF MOTOR VEHICLES, R.T.O. AND ORS.

JUDGEMENT

(1.) In this writ petition, petitioner is challenging the check report and the observations made therein including the seizure of his vehicle by the Inspector of Motor Vehicles, Assistant Regional Transport Office, Sagar, Shimoga District, on 1-12-2014, vide Annexure-D. A perusal of Annexure-D discloses that the vehicle bearing Registration No. KA-51-B-0114 which is a contract carriage vehicle belonging to the petitioner herein was seized on the allegation that the permit covering the vehicle provided for seating capacity of 50 in all, but it was found on verification that the vehicle was fitted with 40 push back seats. As per the Motor Vehicles Inspector's Report, the seating capacity did not comply with Rule 151(2) of Karnataka Motor Vehicles Rules, 1989, hence, the registered owner of the vehicle was liable to pay tax at higher rates. As the driver of the motor vehicle failed to produce original Registration Certificate and other relevant documents, the motor vehicle was detained at Soraba for safe custody.

(2.) It is the case of the petitioner that arrears of tax was not quantified nor demanded. Petitioner was not provided with any opportunity to have his say in the matter and the seizure and detention of the vehicle in such circumstances has been proving detrimental to the interest of the petitioner as the vehicle would be subject to deterioration.

(3.) It is contended by the learned Counsel for the petitioner that provisions of Section 11 of the Karnataka Motor Vehicles Taxation Act, 1957 (for short, 'the Act') and Rule 27-A of the Karnataka Motor Vehicles Taxation Rules, 1957 (for short, 'the Rules'), have not been followed.