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2023 Supreme(Online)(KAR) 8481
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NC: 2023:KHC:25073
WP No. 15405 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 19TH DAY OF JULY, 2023
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 15405 OF 2023 (T-MVT)
BETWEEN:
1.
N RAJU
S/O NARASIMHAIAH,
AGED ABOUT 52 YEARS,
RESIDING AT NO. 244,
40 FEET ROAD, 2ND PHASE,
MANJUNATHA NAGAR
RAJAJINAGAR,
BENGALURU - 560 010
… PETITIONER
(BY SRI. B R SUNDARA RAJA GUPTA., ADVOCATE)
AND:
1.
THE REGIONAL TRANSPORT OFFICER
RAJAJINAGAR,
BENGALURU WEST
BENGALURU - 560 010
… RESPONDENT
(BY SRI. HEMAKUMAR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
QUASH
THE
NOTICE
BEARING
NO.RTO/BNG/W/TRANSPORT/2023-24
DTD
15.7.2023
RESPONDENT
DEMANDING
THE
TAX
AS
A
CONTRACT
CARRIAGE IN A SUM OF RS.3,96,743/- AS ARREARS OF TAX
MARKED UNDER ANNEXURE-A BY ISSUE OF A WRIT OF
Digitally signed by
VIJAYA P
Location: High
Court of Karnataka
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NC: 2023:KHC:25073
WP No. 15405 of 2023
CERTIORARI OR ANY OTHER APPROPRIATE WRIT ORDER OR
DIRECTION AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
Petitioner has sought for setting aside of the notice
bearing
No.
RTO/BNG/W/Transport/2023-24
dated
15.07.2023 by virtue of which demand has been raised for
tax on the premise that the vehicle is a contract carriage
in a sum of Rs.3,96,743/- being specified to be arrears of
tax at Annexure-A. Petitioner has also sought for a
direction to accept current tax for the period from
01.07.2023 in respect of the vehicle bearing No.KA53 A
5834.
2.
Learned counsel for the petitioner would submit
that the vehicle bearing No.KA53 A 5834 in relation to
which taxes have been paid up to June, 2023 and fitness
certificate is valid up to 27.06.2024 and the insurance is
valid up to 04.04.2024. It is submitted that the taxes are
being paid by treating the vehicle as a private service
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vehicle.
It
is
submitted
that
when
the
petitioner
approached the respondent for acceptance of tax from
01.07.2023 onwards, the demand at Annexure-A has been
raised.
3.
Learned AGA appearing for the respondent
submits that the petitioner had sought for conversion of
the vehicle from private service vehicle to a contract
carriage and decision regarding the same has been taken
on 18.02.2021 and accordingly, the taxes ought to have
been paid as a contract carriage.
4.
Per contra, learned counsel for the petitioner
submits that though petitioner had filed an application for
conversion to a contract carriage, there has been no
intimation regarding the acceptance and accordingly, the
taxes till date have been paid by treating the vehicle as
private service vehicle.
5.
The notice at Annexure-A is to be treated as a
show cause notice and the petitioner to reply to the same.
It is made clear that upon reply being furnished, the
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matter may be decided expeditiously. All contentions are
kept open. The petitioner is to pay taxes by treating the
vehicle as a contract carriage from 01.07.2023 onwards
without prejudice to all contentions kept to be raised
before the authority.
6.
Accordingly, petition is disposed off. Petitioner
to file his objections to Annexure-A which is now treated
as show cause notice within two weeks.
Sd/-
JUDGE
VP
