Judgment

VENKATARAMIAH, J. :- Aggrieved by the levy of additional tax under S. 8 of the Karnataka Motor Vehicles Taxation Act, 1957 (hereinafter referred to as the Act) in respect of his motor vehicle, which he has been running as a stage carriage under a permit issued under the provisions of the Motor Vehicles Act, 1939, the appellant herein questioned the levy of the said additional tax before the High Court of Karnataka in Writ Petn. No. 31533 of 1982. That writ petition was dismissed by the High Court following an earlier decision of a Division Bench of that Court in Noorullha Khan v. State of Karnataka, Writ Petn. No. 8302 of 1980 and connected cases decided on 26-6-1985 = (Reported in ILR (1985) Kant 2711). The appellant has filed this appeal by special leave against the decision of the High Court dismissing his writ petition.

2. The facts of the case are briefly these. The appellant is the registered owner of the motor vehicle which he has been running as a stage carriage under a permit issued by the Regional Transport Authority under the provisions of the Motor Vehicles Act, 1939. He is liable to pay tax in respect of the said motor vehicle under S. 3 of the Act which provides that a tax at the rates specified in Part A of the Sch. to the Act shall be levied on all motor vehicles suitable for use on roads. Item 4 in Part A of the Sch. to the Act, as it stood in the year 1985, which related to the levy of tax on motor vehicles which were used as stage carriages read thus :-

Class of Vehicles Quarterly tax for vehicle fitted with pneumatic tyres

(1) (2)

"4. Motor Vehicles other than those mentioned in items 5, 6 and 7 plying for hire and used for transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1939.

(i) Vehicles permitted to carry in all: Rs. P.

(a) not more than three persons (other than the driver) 40.00

(b) Four persons (other than the driver) 75.00

(c) Five persons (other than the driver) 90.00

(d) Six persons (other than the driver) 200.00

(ii) (i) Vehicles permitted to carry more than six persons and plying exclusively on routes within the limits of cities and town notified by the Government and other vehicles not falling under (2) below:

(a) For every seated passenger (other than the driver and the conductor) which the vehicle is permitted to carry 130.00

(b) For every passenger (other than the seated passenger, the driver and the conductor) which the vehicle is permitted to carry 45.00

(2) Vehicles permitted to carry more than six persons and the total mileage of which exceeds 100 kilometers per day :

(a) For every seated passenger (other than the driver and the conductor) which the vehicle is permitted to carry 160.00

(b) For every passenger (other than the seated passenger, the driver and the conductor) which the vehicle is permitted to carry". 45.00

3. Item 5 of Part A of the Sch. to the Act, as if stood during the relevant time, referred to the tax payable by motor vehicles which were used as contract carriages under permits issued under the Motor Vehicles Act, 1939. Item 6 of Part A of the Sch. to the Act has been repealed. Item 7 of Part A of the Sch. to the Act, as it stood during the relevant period, dealt with the tax payable in respect of omnibuses. It reads thus :

Class of Vehicles Quarterly tax for vehicles fitted with pneumatic tyres

(1) (2)

Rs. Ps.

"7. Omnibuses, -

(a) permitted to carry not more than 10 persons (excluding the driver, for every person which the vehicle is permitted to carry; 50.00

(b) permitted to carry 11 persons or more (excluding the driver), for every person which the vehicle is permitted to carry." 100.00

4. The appellant was liable to pay at the time when he filed the writ petition Rs. 160.00 per quarter for every seated passenger (other than the driver and the conductor) which the vehicle was permitted to carry and Rs. 45/-per quarter for every passenger (other than the seated passengers, the driver and the conductor) which