T.O. Aleyas Vs. Union of India (Uoi) and ors. - Court Judgment

Excerpt:
- karnataka motor vehicles taxation act, 1957. exemption from tax; [m. ramachandran, k. padmanabhan nair & s.siri jagan, jj] kerala motor vehicles taxation act, 1976 held, exemption from tax in respect of vehicles under detention for non-payment of tax under section 11, can be claimed provided owner gives intimation to r.t.o., regarding non-user of vehicle in accordance with section read with rule 10 by filing form g. moreover, when motor vehicles tax is compensation in lieu of user of public road. further, on the same reasoning benefit of refund of tax under section 6 also can be claimed. k.k. usha, j.1. challenge in this writ appeal at the instance of the petitioner in op 18014/1999 is against the interim order passed by a learned single judge in cmp 29514/1999 in op 1804/1999. in the above order, learned single judge had directed the petitioner to deposit, an amount of rs. 42 lakhs towards tax demanded within three weeks from the date of the order. on that condition, recovery proceedings were stayed for a period of one month.2. learned counsel for the appellant submits that the order of the tribunal, copy of which is produced as ext. p-23. where the tribunal has directed the ao to estimate the net, profit at 15 per cent of the total turnover of the contract, is under challenge in appeal before this court. therefore, learned judge should not have directed the appellant to deposit an amount which will be due as tax on the basis of the direction given by the tribunal.3. we find no merit in this contention. by applying 15 per cent as found by the tribunal, calculation has been made by the chartered accountant of the assessee, copy of which is produced as ext. p-24 in the original petition. as per ext. p-24 tax due would come to rs. 49,39,089. admittedly, the operation of the order passed by the tribunal under ext. p-23 is not stayed by this court in the appeal. that being so, the petitioner-appellant is bound to deposit the tax as per calculation contained in ext. p-24. learned judge has directed the petitioner to deposit only such amount. we do not find any illegality or impropriety in the order of the learned single judge, the order cannot be termed as one without jurisdiction or vitiated by any perversity. in the result, the appeal fails and it stands dismissed.