K.N. SREEKANTAIAH Vs. DY. TRANSPORT COMMR. BANGLORE & ANR

JUDGEMENT

(1.) Since a common question of law arises for consideration in all these eases, we find it convenient to dispose them of by this common order. The petitioners are owners of motor vehicles which are registered under the Motor Vehicles Act, 1939 (hereinafter referred to as the M. V. Act) either as stage carriages or as contract carriages. Some of the vehicles were covered by stage carriage permits authorising their owners to use them as stage carriages on certain specified routes. None if the vehicles in question was however covered by a contract carriage permit issued order the M. V. Act. But the said vehicles were used during the relevant period as transport vehicles for carrying passengers under permits issued under S. &3(6) of the M. V. Act (hereinafter referred to as special permits) . The owner of such a vehicle had to pay Rs. 351- per quarter (for three months) by way of tax for every seated passenger (other than the driver and the conductor) which the vehicle was permitted to Carry, under Sec. 3 of the karnataka Motor Vehicles Taxation Art, 1957 (hereinafter referred to as the Taxation Act) read-with Item 4 '(iii) (a) of Part A of the Sch. to the Taxation Act. By Karnataka Motor Vehicles Taxation (Amendment) Act, 1972, (hereinafter referred to as the Amending Ac.'t') item 4 of the Schedule to the Taxation Act was amended by substituting the words 'motor vehicles plying for hire' by the words "motor vehicles other than those mentioned in item 4A plying for hire" and after item 4 a new item 4A was introduced which read as follows: