Disposed

The Transport Co. Operative Society Ltd. v. the Secretary

Karnataka HC26 Mar 2024WP/28598/2023

Case brief

AI extract

What is this about?

This writ petition challenged the refusal of the Regional Transport Authority to consider replacing old vehicles with new ones due to unpaid road tax arrears arising from the pandemic. The High Court directed the Department of Transport to consider the petitioner's representation for a tax waiver or loan facility under Section 16 of the Act.

What did the court decide?

Direction to Respondent No. 2 to consider the petitioner's representation for waiver of tax or sanction of loan and pass appropriate orders by 31st July 2024.

The Transport Co. Operative Society Ltd. Vs the… — Company and Corporate | Karnataka HC (2024)

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NC: 2024:KHC:12371 WP No. 28598 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 26^TH DAY OF MARCH, 2024

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BEFORE

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THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR

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WRIT PETITION No.28598 OF 2023 (MV)

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BETWEEN:

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THE TRANSPORT CO-OPERATIVE SOCIETY LTD., REP BY ITS MANAGING DIRECTOR, SMT. PUSHPAVATHI K. M., W/O HULIYAPPA GOWDA A. R, AGED ABOUT 45 YEARS, (APPOINTED ON 07-05-2022 AS A MANAGING DIRECTOR AS PER PROCEEDINGS OF THE SPECIAL OFFICERS OF THE PETITIONER’S SOCIETY, R/AT GUNAVATHI ROAD, KUVEMPU NAGAR, KOPPA-577 126, CHICKMAGALUR DISTRICT.

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…PETITIONER

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Digitally signed by B K MAHENDRAKUMAR Location: HIGH COURT OF KARNATAKA

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(BY SRI PUTTIGE R. RAMESH, SENIOR COUNSEL FOR SRI A. S. PARASARA KUMAR, ADVOCATE)

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AND:

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THE SECRETARY, REGIONAL TRANSPORT AUTHORITY, B. M. ROAD, CHICKMAGALUR 577101.

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THE STATE OF KARNATAKA, DEPARTMENT OF TRANSPORT, No.153, 1^ST FLOOR, GATE No.3, M.S. BUILDING, DR.AMBEDKAR VEEDHI,

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Page Nos.1 and 2 are retyped and replaced vide chamber order dated 25.07.2024.

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2 - NC: 2024:KHC:12371 WP No. 28598 of 2023

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BANGALORE-560001, BY ITS PRINCIPAL SECRETARY.

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…RESPONDENTS (BY SRI V.G. BHANUPRAKASH, ADDITIONAL ADVOCATE GENERAL A/W SRI B. RAVINDRANATH, ADDITIONAL GOVERNMENT ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER/ENDORSEMENT PASSED BY THE R-1 DATED 27.10.2023 PASSED BY THE R1 IN No. PRA.Sa.Aa/IPR/2023-24 IN REFUSING TO CONSIDER THE APPLICATION FOR REPLACEMENT VIDE ANNEXURE-K ETC.,

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THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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The petitioner is a Society registered under the Karnataka Co-operative Societies Act, 1959, which was primarily established for providing transport service in the Malnad area and was granted with 70 stage carriage permits in Malnad area.

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Petitioner asserts that on account of Covid-19 pandemic, petitioner stopped services covered under permit, with effect from 16.02.2020 and permit holders across the State were given exemption from payment of road taxes. The petitioner having not paid arrears of road tax from 16.02.2020 till today, the services of the vehicles covered under the permit were suspended. The permits granted in favour of petitioners were

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3 - NC: 2024:KHC:12371 WP No. 28598 of 2023

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not renewed since the petitioner failed to pay the arrears of road tax, as stated under Section 4 of the Karnataka Motor Vehicles Taxation Act, 1957 (‘Act’ for short). The petitioner submitted a representation to the State Government on 26.07.2023 requesting for waiver of arrears of road tax and also to take over the assets of the petitioner and sanction loan at a nominal rate of interest.

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In the meanwhile, petitioner had submitted a representation with the respondent-Authority to grant permission to operate the services covered under the permit by replacing with new vehicles, by collecting taxes in installments.

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However said request was not acceded to stating that there is no provision in the Act to collect tax in installments.

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Sri Puttige R Ramesh, learned Senior Advocate for the petitioner submits that the State Government has not acted upon the representation submitted by the petitioner for waiver of tax, since Section 16 of the Act provides for exemption or reduction of tax. Therefore, the State Government is obligated to consider the petitioner’s representation.

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NC: 2024:KHC:12371 WP No. 28598 of 2023

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Sri V.G.Bhanuprakash, learned Additional Advocate General submits that in the absence of any provisions to collect the tax in installments, the authority has rightly issued the endorsement refusing to accede to the request of the petitioner for payment of tax in installments. However, representation of the petitioner will be considered in accordance with Section 16 of the Act.

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Therefore, it is expedient to dispose of the writ petition directing the respondent No.2 to consider the petitioner’s representation dated 26.09.2023 vide Annexure-L and pass appropriate orders, in accordance with law, on or before 31^st July 2024.

Ordered accordingly.

Sd/JUDGE

kcm

List No.: 1 Sl No.: 10

The Transport Co. Operative Society Ltd. v. the Secretary

Case brief

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The Transport Co. Operative Society Ltd. v. the Secretary

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