{"id":242948,"date":"2009-06-30T00:00:00","date_gmt":"2009-06-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/g-govindaraju-vs-joint-commissioner-of-transports-on-30-june-2009"},"modified":"2019-01-14T21:14:14","modified_gmt":"2019-01-14T15:44:14","slug":"g-govindaraju-vs-joint-commissioner-of-transports-on-30-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/g-govindaraju-vs-joint-commissioner-of-transports-on-30-june-2009","title":{"rendered":"G Govindaraju vs Joint Commissioner Of Transports on 30 June, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">G Govindaraju vs Joint Commissioner Of Transports on 30 June, 2009<\/div>\n<div class=\"doc_author\">Author: Ajit J Gunjal<\/div>\n<pre>IN THE PEGH COURT OF KARNATAKA AT BANGALORE\n\nQATED THIS THE 30th DAY OF JUNE \n\n'%4~~' '\u00bb\n\nBEFORE\n\nTHE HONBLE Mr. JUSTECE AJYI'.  T _L     \n\nWRIT PE'i'I'I'ION No.62SQ OE?2D(;\u00a75{*if4Iv:V'}j-%{:_%\u00a7_k X i'\nBETWEEN:   a   M\n\nG.Gov:i11daraj:.1,\n\nS \/ o Gangadharappai.\n\nAged 33 years, '   ._    _\nSri Venkateshwara Traveis,..v      .\n24, A.V.Road,V ._ ' V ' ' V '\n\nKaiasipa1ya:n,j \"B--anga}of\u00e9_%3.  A V\"   ...PE'.'I'I'I'IONER\n(spa M.R.Bf;:5\u00a7,\u00a211}$:**'1V{f:;':s:i;;;1\u00a7a;-11;I\u00a7J3s\u00a7,.:Advs.}\n\n1 . J oinf: Qemmissi fer 'I'ransport-es,\n:V(B.-angalcr\ufb01\ufb01rbah 85 Rural) 7'31 Floor,\n;' ''eMISL _H012s\"t:\u00ab,.  Road,\n Ba::gai&lt;2re~560 00 1.\n\n  2&quot;,  Transport O\ufb01icer 85\n\n &#039;&quot;Tax:\u00a7ttit&#039;3_nfA:\u00a21tho1&#039;ity, Bangalore Cerztral,\n EDA Compiex, Koramaxlgala,\nBangalore City. ...RESPONDENTS\n\n  5 1 K.M.Shivayogiswamy, HCGP)\n\nThis W.P is filed under Articles 226 and 227 91&#039; the\n\n&#039; V &#039; (3&lt;)I:zsti1;11tio:1 ef India praying to quash the order passed\n\nby {the R1 in Appeal dated 26.2.2008 as per Am&quot;1ex1.1re~J\nand a1} other proc:eedi11gs in relation to the said appeal.\n\nThis WP coming on for hearing this day, the Court\nmade the following:\n\n\n\nO R D E R\n<\/pre>\n<p>The petitioner is the registered owner  the<br \/>\nvehicle bearing No.KA-01\/AA&#8211;556-5. The sage<br \/>\nclassi\ufb01ed as All India Tourism<br \/>\nvehicle was surrendered one<br \/>\nintimation of Ilcm-use was&#8221;  to  *~ \\&#8217;<br \/>\nauthorities as per the Goveeiieient   is not<br \/>\nin djsyute that  1. for the<br \/>\nquarter endixlgon  had kept<br \/>\nthe vehicle   But however, the<br \/>\nInspeetm: ifeieieies who claims to have made an<br \/>\niz1spect\u00abi&amp;\u00a7n_: e1f1 ax; about 6.00 pm. fled a<\/p>\n<p> &#8216;stati11u5g&#8221;&#8216;tE1z;\u00a7__\u00a7;he vehicle was not found and the tax<\/p>\n<p>&#8216;  \ufb01eanae\ufb01ed. Aggrieve\u00e9 by the said deman\u00e9, the<\/p>\n<p>.  an appeal before the appellate autllority,<\/p>\n<p>  order of Stay was ganted but however later<\/p>\n<p>1\/ &#8221;  was dismissed. Against the said dismissal of<\/p>\n<p>\ufb01le appeal, the petitiener \ufb02ied a writ petiiion in<\/p>\n<p>W.P.No. 1005\/07 b\u20ac:f{)TF\u20ac this Ceurt. This Court,<\/p>\n<p>pmeuant to its order dated 28% September 2007<\/p>\n<p>y&#8217;<\/p>\n<p>\/.&#8217;.&#8217;<\/p>\n<p>disposed of the matter with a direction to the appellate \ufb02<\/p>\n<p>aiitlloxity to conduct a second spot inspection o&#8217;1T._the<br \/>\nvehicle placed at the garage to ascertain<br \/>\nvehicle is found in the place where it is    K<br \/>\nand also to collect other evidence<br \/>\ndispose of the matter. it was  c<br \/>\ninspector is required to $3.153   V<br \/>\nThe second report    prima<br \/>\nfacie shows that the  tgfthe Workers in<br \/>\nthe  \ufb01led indicating<br \/>\nthat  place where it was<br \/>\nixiitiaiiy &#8211;.  first instance. The \ufb01rst:<\/p>\n<p>respondez1_tie:1otfiariifi*ist::agfiriii1g the said report, dismissed<\/p>\n<p> , &#8216;_ theiaippeal hoidiiig__t};at the vehicle was not at the place<\/p>\n<p>&#8216; \u00a7x?h.ere,A&#8217;Vit.es&#8217;sLsV parked in the year 2006. Aggieved by the<\/p>\n<p> erde:,f;t11e petitioner is before this Court. once<\/p>\n<p> agaizi.&#8221;  V<\/p>\n<p> 2. Mr.Aehar, learned counse} appearing for the<\/p>\n<p> &#8221; &#8211; petitioner vehemently submits that having regard to the<\/p>\n<p>report of me Inspector on the second occasion it is clear<\/p>\n<p> subsequent appiication which was given pursuant<\/p>\n<p>\/<\/p>\n<p>W2<\/p>\n<p>to A1mexure&#8211;K does not indicate that the vehicie was on<\/p>\n<p>road during this iI1t:erreg1um.<\/p>\n<p>3&#8243;\n<\/p>\n<p>3. Mnshivayogiswamy, learned    ~<br \/>\nthat a part of Mahazar Wouid<br \/>\nvehicle was not to be fo1:11&#8243;:d.V 2     ,<br \/>\ninitially ieft. He submits   were to<br \/>\nclaim any refund of   &#8216;have to make<br \/>\nnecessary application.~i;;2;td\u00a2r&#8217;V&#8217;-VSt:pt\u00a7{)t&#8221;tWFv&#8221; t)f the Act, in<br \/>\nwhich<br \/>\n btttg\u00e9tt-..,Q11iesv;VVVt3assed by this Court in<br \/>\nthe  &#8211; v\ufb011&#8243;&#8216;i?=   a second mahazar was<\/p>\n<p>Cogdgtl\u00e9i\ufb01d. V&#8217;I&#8217;.}1;\u00a3: &#8216;\ufb01ppV\u00a7:lIat3 authority has extracted the<\/p>\n<p>    The said Mahazar was conducted on 13&#8217;?!<\/p>\n<p> the presence 0f the workers of Ideal<\/p>\n<p>V -V  Btz\ufb02ii\u00e9rs. The appellate authority has extracte\u00e9<\/p>\n<p>K Mahazar. The mahazar is in two parts. The<\/p>\n<p>&#8212;    woul\u00e9 relate to the eariier mahazar conducted<\/p>\n<p>&#8216; &#8220;on 19.06.2006 between. 5. 30 and 6.00 p.m. wherein it is<\/p>\n<p>stateti that the vehicle in qxiestion was not foun\u00e9 but<\/p>\n<p>however in the second part, it is stated that ha\ufb02 <\/p>\n<p>regard to the direction issued by this Court in t1&#8217;;e__&#8217;wr&#8217;it<br \/>\npetitien, the second mahazar is being eox1&lt;iiiete&lt;:i&quot;L:&#039;<br \/>\nthe engine N0.PLH\u00bb&#8211;18598-*&#8211;&#039;% and chasis<br \/>\nwould correspond to the VC1&#039;1iC1\u20acf&quot;i\ufb01 (;ues&#039;tie1i{i&quot;<br \/>\nAA\u00bb-6565. It is also further<br \/>\nparked in the said place Weeicef<br \/>\nIn\u00e9eeci, the  &#039;is =w it1iesses&#039;VV:who are<br \/>\nnone other than the  inf Builders<br \/>\nand also by ef&#8230;I3T\u00a7eter Vehicles. In<\/p>\n<p>the teeth    &#039;it.i&#039;is&quot;\u00a71mi1nderstandab1e as to<\/p>\n<p>how  eaii proceed to hoid that the<\/p>\n<p>vehicle  found in the place where it<\/p>\n<p> wa.s\u00a7\u00a5ei1pp0sen&lt;i&quot; V-teVv._iia\u00a7:e men parked in the year 2006.<\/p>\n<p> e   authority has referred to a decision of the<\/p>\n<p>ieciv1si\u00a2\ufb01ii&#039;.ii;3e::eh in W.A.N&lt;).2168\/06 in the case of<\/p>\n<p> amount TRANSPORT orrxeen AND ANOTHER<\/p>\n<p>   A part of the judment: is quoted by<\/p>\n<p>the\ufb02appe\ufb02ate Judge. A perusal of the said jzidgmen\u00e9i<\/p>\n<p>(ices not indicate that if the vehicle is not made use of<\/p>\n<p>and the permits and other related documents are<\/p>\n<p>surrendered, the petitioner is Iiabie to pay the road tax. \ufb02<\/p>\n<p>\/&#039;<\/p>\n<p>\/.\/-\n<\/p>\n<p>Indeed, the matter was remitted with a specific deifeetion<\/p>\n<p>to hold a second mahazar and the <\/p>\n<p>based on the second mahazar. The  <\/p>\n<p>observed discloses that the velf.iiele&#8217;was.Ain&#8217;ite&#8221; p\u00a7aee&#8221;Vi.e\u00ab.,<\/p>\n<p>in Idea} Coach Buiiders&#8217; ga_rage;4&#8243;-When t1 1\u00e9.t. <\/p>\n<p>I am of the View that the  of tax<\/p>\n<p>for the period for  *-was ivcvilefwould not<\/p>\n<p>arise.\n<\/p>\n<p>5.   Aneexure&#8211;K, the second<br \/>\napp1:i,e\u00e9iiiie:3,:\u00a7:ii,  siibmiesion is made by the<br \/>\nlearned &#8221;  for the petitioner that<\/p>\n<p>not\\azVithsL&#8217;\u00e9?a11\u00a71i11g,&#8217;-the rah: that the vehicle was not used,<\/p>\n<p>&#8216; V&#8217;  . d&#8217;e1i1a12d neticesvwere being issued. Hence, the second<\/p>\n<p>   Form-30 under Rule 34~A of the Rules<\/p>\n<p>was  Indeed, it appears to be so, inasmuch as, in<\/p>\n<p> x(3f0luzI11.1&#8217;i~4 it is stated that in Cen\ufb01nuation of non-use<\/p>\n<p> V&#8211;..V&#8217;wih:&#8217;ieh would nmessarily mean that right fmm the day<\/p>\n<p>&#8230;eihen the vehicle was surrendered, it wae not in use.<\/p>\n<p>Having regard to what is stated abeve, I am of the View<\/p>\n<p>I<\/p>\n<p>that the petitioner is entitled to succeed. %<br \/>\nsf&#8217;<\/p>\n<p>\/<\/p>\n<p>Consequezltly, the following order is passed:<\/p>\n<p>a-\n<\/p>\n<p>(1) Petition is allowed.\n<\/p>\n<p>(2) The inxpugwd demand as well &#8221;<\/p>\n<p>passed by the appeilate  K <\/p>\n<p>quashed.\n<\/p>\n<p>(3) It is open for t11eVpef\u00a3iti0f1$;\u00bb4&#8243;to <\/p>\n<p>application for  iax.\n<\/p>\n<p>Rule is issued  mzideg. aLss;:1_i1&#8217;t\u00a2.<\/p>\n<p>Sri K.M.Shivay9gi$W31ii3?,  HCGP is<\/p>\n<p>permitted. {(5 &#8216;f2.i\u00a7:..;_:11:&#8217;;;e,z11&lt;)_  C\u00bbf __app\u00ab::arance within four weeks.<\/p>\n<p>Sd\/&#039;3:\n<\/p>\n<p>Edg\u00e9<\/p>\n<p> W_ n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court G Govindaraju vs Joint Commissioner Of Transports on 30 June, 2009 Author: Ajit J Gunjal IN THE PEGH COURT OF KARNATAKA AT BANGALORE QATED THIS THE 30th DAY OF JUNE &#8216;%4~~&#8217; &#8216;\u00bb BEFORE THE HONBLE Mr. JUSTECE AJYI&#8217;. T _L WRIT PE&#8217;i&#8217;I&#8217;I&#8217;ION No.62SQ OE?2D(;\u00a75{*if4Iv:V&#8217;}j-%{:_%\u00a7_k X i&#8217; BETWEEN: a M G.Gov:i11daraj:.1, S \/ [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-242948","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>G Govindaraju vs Joint Commissioner Of Transports on 30 June, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/g-govindaraju-vs-joint-commissioner-of-transports-on-30-june-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"G Govindaraju vs Joint Commissioner Of Transports on 30 June, 2009 - Free Judgements of Supreme Court &amp; 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