M M ASATI BALAGHAT Vs. TAX OFFICER REGIONAL TRANSPORT OFFICER JABALPUR

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution, the petitioner challenges the validity of rule 12 -A (4) of the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Rules, 1959, made under section 23 of the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959. The impugned rule reads as follows:

(2.) THE petitioner was assessed to passenger tax by nine orders or the Tax Officer passed on 12th October 1978. The petitioner's case is that he had a right to file revisions against these orders under section 12 -A of the Act without depositing any tax and that this right could not be restricted by the rule making authority by imposing a condition of depositing the tax before filing the revision applications. The petitioner submits that as the revisional authority could not have been competent to decide the validity of the impugned rule, he came directly to this Court under Article 226 of the Constitution.

(3.) THE petition is allowed. We declare Rule 12 -A (4) as invalid and void, being in excess of the rule making power of the State Government. There shall be no order as to costs. The security amount shall be refunded to the petitioner.