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 provide