TMI Blog2022 (7) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... deals with taxes on goods and passengers carried by road or on inland waterways. Entry 57 deals with taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of Entry 35 of List III. In one sense, the law made by the State Legislature is also ascribable to Entry 35 of List III under which the Parliament has already enacted 1988 Act. However, as aforementioned, the law made by the Parliament, being 1988 Act, does not touch upon or deal with the field of manner of levy of vehicle tax and collection thereof. Whereas, the 1976 Act enacted by the State Legislature is to consolidate and amend the laws relating to the levy of tax on motor vehicles and on passengers and goods carried by such vehicles in the State of Kerala. The levy of tax is spelt out in Section 3 of this Act. Section 4 deals with payment of tax and issue of licence. From the scheme of the 1976 Act, it is amply clear that it is specific to levy of tax on motor vehicle and passengers and goods carried by such vehicle in the State of Kerala. It is not a law regulating the issuance of a permit by the Authority under the 1988 Act as such. Indisputabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject of vehicle tax. However, the 1985 Act has been enacted with the objects and reasons noted. As a vast number of employees were being engaged in Motor Transport Industry in the State in the private sector, the Government thought it necessary to provide for the constitution of a Fund to promote the welfare of such of the motor transport workers in the private sector who are not covered by the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the Payment of Gratuity Act, 1972. The activities of motor transport workers are directly linked to the use and operation of the motor transport vehicles having permit issued under the 1988 Act in that regard. Under the said Act, the permit-holder is obliged to ensure that the vehicle tax is paid regularly. The law clearly provides for action to be taken against the motor transport vehicle for failure to pay vehicle tax including to reject renewal of the permit. The stipulation in the 1985 Act is in the nature of ensuring that the vehicle owner/permit-holder discharges both the liabilities and does not commit default in contributing to the welfare fund as also pay vehicle tax on time. Non-payment of vehicle tax may enta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax which had become due and payable. In this view of the matter, it would be unnecessary to dilate on the argument regarding validity of Section 15 of the 1976 Act because of lack of Presidential assent after coming into effect of the 1988 Act. There are no hesitation in concluding that the provisions of the 1976 Act and the 1985 Act, enacted by the State Legislature, are only intended to ensure that the vehicle owner/permit-holder does not remain in arrears of either the welfare fund contribution or the vehicle tax both payable under the State enactments. These provisions are in no way in conflict with the law made by the Parliament (1988 Act). The State enactments do not create any new liability or obligation in relation to the permit issued under the 1988 Act (Central legislation), but it provides for dispensation to ensure timely collection of the welfare fund contribution as well as vehicle tax payable by the same vehicle owner/permit-holder. These appeals must fail and the same are dismissed with costs. - CIVIL APPEAL NO. 4502 OF 2009 CIVIL APPEAL NO. 878 OF 2010 CIVIL APPEAL NO. 879 OF 2010 - - - Dated:- 27-7-2022 - Justice A.M. Khanwilkar And Justice Abhay S. Oka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 of List III (Mechanically propelled vehicles including the principles on which taxes on such vehicles are to be levied). Chapter V of the 1988 Act deals with control of transport vehicles, including the procedure of Regional Transport Authority in considering application for stage carriage permit and the duration and renewal of permits. According to the appellants, the 1988 Act exhaustively covered all aspects of grant, control and validity of transport permits. Further, the State of Kerala did not seek Presidential assent in respect of the State Act i.e., 1976 Act, after coming into force of the Central Act, despite the repugnancy between the existing State Act and the newly introduced the 1988 Act. 4. Furthermore, in the year 2005, the State of Kerala amended the 1976 Act and the 1985 Act thereby introducing sub-sections (7) and (8) of Section 4 6 in the 1976 Act and Section 8A7 in the 1985 Act. The effect of these amendments is to mandate production of receipt of remittance of welfare fund contribution at the time of making payment of vehicle tax before the Taxation Officer. In this context, it is urged that the amendment of 2005 effected by the State legislation has effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The High Court further noted that the 1988 Act had been enacted by the Parliament on subjects falling under Entry 35 of List III which, however, did not cover the field concerning imposition and the manner of recovery of vehicle tax. Section 81(1) 8 of the 1988 Act envisages that a permit other than a temporary permit issued under Section 87 9 or a special permit issued under sub-section (8)10 of Section 88 shall be effective from the date of issuance or renewal thereof for a period of five years. Whereas, the State Act i.e., the 1976 Act, came to be enacted under Entry 57 of List II of the Seventh Schedule to the Constitution, which is solely concerned with tax on vehicles whether mechanically propelled or not. Whilst, the 1985 Act is also a State legislation covered under Entries 23 and 24 of List III for promoting the welfare of motor transport workers. 9. Dealing with the challenge to the validity of the stated provisions in the State enactments, the Division Bench of the High Court plainly opined that there was no lack of legislative competence in the State Legislature and that the 1976 Act as well as the 1985 Act, fall substantially within the powers expressly conferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson to pay tax. Therefore an aggrieved party who files an appeal on payment of 50% of the contribution under the Welfare Fund Act is entitled to get a certificate to that effect and on production of that certificate before the taxing authorities he would receive tax. Circular of course does not deal with review petition. We therefore order that if a properly constituted review petition is filed within the prescribed time, and the same is pending the Chief Executive Officer or any other officer appointed under section 8 of the Welfare Fund Act that officer has to issue a certificate to that effect and on production of that certificate the taxing authority should receive tax under the Taxation Act. The right to file a review petition as well as an appeal is therefore effectively protected. 19. We therefore hold that sub-sections (7) and (8) of Section 4 of Act 24 of 2005 is constitutionally valid; so also Section 8A introduced under the Welfare Fund (Amendment) Act. However, we hold if a review petition filed under sub-section (2) of Section 8 as well as appeal under Section 4 read with Section 7 is pending consideration before the authorities concerned, they are obliged to iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a period of five years. Once such permit is issued, the same cannot be interdicted by a State legislation during its validity period. Section 8216 of the 1988 Act also allows transfer of permit from one person to another and Section 8317 allows the permit holder to replace the vehicle covered by the permit by any other vehicle of the same nature. Moreover, Section 192A 18 of the 1988 Act specifically imposes punishment of imprisonment for a term specified therein for using a vehicle without a permit and Section 177 19 of the 1988 Act is a general provision for punishment owing to contravention of the provisions of the Act or of any rule, regulation, or notification made thereunder. Section 207 20 of the 1988 Act also provides for seizure and detention of any vehicle that is plying without a permit. In other words, there is an inbuilt mechanism in the 1988 Act for situations to deal with violation of conditions of permit or using the vehicle without a valid permit. This being a complete code, it would not be open to the State Legislature to impinge upon the occupied field. Hence, Section 15 of the 1976 Act is in direct conflict with the legislative scheme under the Central le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ict between the two laws. But, Article 254(1) has no application to cases of repugnancy due to overlapping found between List II on the one hand, and Lists I and III on the other. If such overlapping exists, the State law will be ultra vires because of the non obstante clause in Article 246(1) read with Article 246(3). The State law in that case would eventually fail for lack of legislative competence and not because of repugnancy. Reliance is also placed on State of Kerala Ors. vs. Mar Appraem Kuri Company Limited Anr. (2012) 7 SCC 106 (para 39) which had dealt with the efficacy of Article 246(1) of the Constitution. 14. It is also urged that the appellants cannot be non-suited from arguing the validity of Section 15 of the 1976 Act, being in conflict with Section 81 of the 1988 Act, merely because of the concession of the counsel on the question of law before the High Court. To buttress this submission, reliance is placed on the dictum in Union of India Ors. vs. Mohanlal Likumal Punjabi Ors. (2004) 3 SCC 628 (paras 8 and 9) and Director of Elementary Education, Odisha Ors. vs. Pramod Kumar Sahoo (2019) 10 SCC 674 (para 11). 15. It is, thus, submitted that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned State enactments are, therefore, void and unconstitutional. The same do not have the protection under Article 254(2) of the Constitution and in absence of Presidential assent, it cannot prevail. He has placed reliance on M. Karunanidhi Supra at Footnote No.14 (para 8); Association of Natural Gas Ors. vs. Union of India Ors. (2004) 4 SCC 489 (paras 13 and 15); and Dharappa vs. Bijapur Coop. Milk Producers Societies Union Ltd. (2007) 9 SCC 109 (para 12). 18. It is his submission the State enactments suffer from the vice of the lack of legislative competence and are colourable legislations. The field of legislation in Entry 57 of the State List and Entry 24 of the Concurrent List are distinct and different. However, two State legislations are operating in different fields to achieve different goals. For that reason, the impugned amendments/insertions in the concerned provisions are bordering on transgression of the limits of the powers to achieve indirectly the collection of welfare fund contribution. The State Legislature is not competent to frame such law for ensuring collection of welfare fund dues through the medium of a taxation statute. In the process, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, merely for the purpose of compliance. Such a provision cannot be construed as unconstitutional. It is always open to the Legislature to combine levies for other purposes such as education cess, etc. Moreover, in paragraph 19 of the impugned judgment, the Division Bench of the High Court has clearly provided by directing the statutory authorities that if a tax payer produces proof of having preferred an appeal in the prescribed mode in respect of legitimate dispute over the quantum of levy, that be regarded as sufficient compliance. This is a safeguard and must be good enough to assuage the apprehension of the appellants, who intend to dispute the quantum of levy under the 1985 Act. In other words, if the permit holder has resorted to remedy of appeal/review in respect of demand under the 1985 Act, that would be regarded as sufficient compliance so as to accept the vehicle tax by the Taxation Officer under the 1976 Act. Therefore, no prejudice whatsoever would be caused to such permit holder. In any case, the permit holder cannot be heard to argue that he would not pay the dues under the 1985 Act and yet would want to continue with the business as usual, exploiting the workers sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he vehicle. It is open to the State to stop any vehicle or seize and detain the vehicle despite a valid permit if it is used or kept for use within the State without payment of tax payable under the 1976 Act. That is a consequence under the State legislation. In one sense, the amended provisions using the expression ineffective would mean that despite a valid permit, action can be taken under the State legislation concerning the vehicle which is used or kept for use within the State without payment of tax. 24. It is a different matter that precondition of production of proof of payment of dues under the 1985 Act has been provided for before accepting the vehicle tax by the Taxation Officer. If so understood, Section 15 of the 1976 Act cannot be regarded as in conflict or repugnant with Section 81 of the 1988 Act. Even under the 1988 Act, the permit holder is obliged to pay tax regularly, failing which, it can entail cancellation or rejection of permit/renewal, including penal consequences for violation. 25. Mr. P.N. Ravindran, learned senior counsel, appearing for the Kerala Motor Transport Workers Welfare Fund Board for short, the Welfare Fund Board , has also defended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng himself that the amount of the tax due in respect of such vehicle has been paid. 26. Section 11 of the 1976 Act empowers the stated officers to seize and detain taxable motor vehicles used or kept for use in the State of Kerala without payment of tax pending production of proof of payment of the tax. Notably, these provisions have not been challenged. In one sense, without the amended provisions, the permit issued under the 1988 Act would become ineffective in cases where action is taken under Sections 10 and 11 of the 1976 Act. Thus understood, Section 15 as well as the amended Section 4(7) and (8) of the 1976 Act and Section 8A of the 1985 Act would have the same effect in case of action taken by the stated officers under Sections 10 and 11 of 1976 Act. The amended provisions merely declare that position. It is nobody s case merely because on the basis of permit, the permit holder would be entitled to use vehicle or keep the vehicle for use within the State of Kerala without payment of tax. The levy of tax shall be on the basis of rate specified under Section 3 45 of the 1976 Act. Despite the repeal of 1939 Act, these provisions of the 1976 Act continue to operate, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the State of Kerala without payment of vehicle tax. The amended provisions of the 1976 Act and the 1985 Act merely prescribe the modalities for payment and collection of vehicle tax or payment of contribution to the Kerala Motor Transport Workers Welfare Fund by requiring the employer/vehicle owner to produce receipt regarding payment of contribution to the welfare fund before the Taxation Officer while offering to pay vehicle tax under the 1976 Act. 30. It is further urged that no argument can be countenanced that the State Legislature lacks legislative competence to enact a law on the subject of vehicle tax falling under Entry 57 of List II of the Seventh Schedule to the Constitution. The 1988 Act does not deal with either the modalities for the payment or collection of vehicle tax as such. For which reason, there is no inconsistency between the Central Act and the State Act. According to the learned senior counsel, these appeals are devoid of merits and, therefore, the decision of the Division Bench of the High Court under appeal needs to be affirmed. 31. We have heard learned counsel appearing for both parties at length. 32. After cogitating over the oral arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such vehicles are to be levied. Notably, the 1988 Act provides for procedure of Regional Transport Authority in considering application for stage carriage permit as predicated in Section 71 50 of the 1988 Act. The Authority while considering an application for grant of a stage carriage permit is obliged to have regard to the objects of the 1988 Act including about the satisfactory performance of the applicant as a stage carriage operator and payment of tax [Section 71(3)(d)(ii)]. The other relevant provision for considering the subject-matter of this appeal is Section 81 dealing with duration and renewal of permits. It postulates that the permit issued by the Authority under the Act shall be effective from the date of issuance or renewal thereof for a period of five years. The proviso to sub-section (1) envisages that where the permit is countersigned under sub-section (1) of Section 88, such countersignature shall remain effective without renewal for such period so as to synchronise with the validity of the primary permit. We are not concerned with the effect of the proviso in the present case. The relevant sub-section dealing with the power of the Authority to reject an applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (8) therein. By this amendment, it is provided that every registered owner or person having possession or control of a motor vehicle in respect of a motor transport undertaking liable to pay contribution under the 1985 Act shall, before effecting payment of vehicle tax under the 1976 Act, produce before the Taxation Officer the receipt of remittance of the contribution towards welfare fund due upto the preceding month and failure to do so, would entail in refusal to collect the vehicle tax under the 1976 Act. In the context of this provision, it has been urged that such a provision is in the nature of bootstrapping of two different liabilities. Section 8 51 mandates production of certificate of insurance by every registered owner or person having possession or control of a motor vehicle. Section 9 52 fastens liability to pay vehicle tax by person succeeding to the ownership, possession or control of motor vehicles. Sections 10 and 11 are of some relevance. The same reads thus: 10. Power of officers of Police or Motor Vehicles Department to stop motor vehicles.- (1) Any officer of the Motor Vehicles Department not below the rank of Assistant Motor Vehicles Inspector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 provides for the consequences for non-payment of tax consistent with Sections 10 and 11 of the 1976 Act. Thus understood, there is no occasion for conflict between the two provisions much less repugnancy. 37. As regards the argument regarding bootstrapping of liabilities of permit-holder under two different State legislations, it is to say the least tenuous. It is open to the Legislature to combine levies for other purposes, such as education cess, etc., for collection of tax due and payable by the same tax-payer. It is one thing to say that the person is being compelled to discharge liability under two different State enactments, although he is not liable under one of the two. That is not the argument of these writ petitioners. The petitioners are not disputing their liability under both the State Enactments. The argument, however, is that the writ petitioners may intend to invoke remedy of appeal and revision in respect of liability fastened under the 1985 Act. This argument has been rightly negatived by the High Court in paragraph 18 of the impugned judgment by observing that sufficient safeguard has been provided under the relevant enactment to file appeal/revision by rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1985 Act had certain loopholes resulting in loss of welfare fund contribution. In that, the bus operators set forth a defence by creating bogus partnerships and showing relatives as employees to evade payment of contribution. Another device was to keep on changing the employees frequently. Thus, to check this mischief, an amendment was effected to the 1985 Act vide Act 23 of 2005 including to reduce the arbitrariness in fixing the contribution. The activities of motor transport workers are directly linked to the use and operation of the motor transport vehicles having permit issued under the 1988 Act in that regard. Under the said Act, the permit-holder is obliged to ensure that the vehicle tax is paid regularly. The law clearly provides for action to be taken against the motor transport vehicle for failure to pay vehicle tax including to reject renewal of the permit. The stipulation in the 1985 Act is in the nature of ensuring that the vehicle owner/permit-holder discharges both the liabilities and does not commit default in contributing to the welfare fund as also pay vehicle tax on time. Non-payment of vehicle tax may entail in stopping of motor vehicle by the Officers of Poli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nevitably, the transport vehicle in question for which permit has been taken is rendered unusable due to non-payment of vehicle tax. The liability of the vehicle owner/permit-holder to pay welfare fund contribution as well as to pay vehicle tax arises under the legislation enacted by the State Legislature. As such, there is nothing wrong in State Legislature making it compulsory to pay outstanding welfare fund contribution first before accepting the vehicle tax which had become due and payable. In this view of the matter, it would be unnecessary to dilate on the argument regarding validity of Section 15 of the 1976 Act because of lack of Presidential assent after coming into effect of the 1988 Act. 41. We cannot be oblivious about the legislative intent for enacting the 1985 Act and the amendment effected thereto in 2005. The same is a beneficial legislation with avowed objective to ensure strict compliance of payment of welfare fund contribution to protect the workers of the commercial operations undertaken by the vehicle owners/permit-holders pursuant to a permit issued under the 1988 Act, and is to reach out to such workers who are typically unorganised and a part of informal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of a motor vehicle other than a motorcycle (including a motor scooter and cycle with attachment for propelling the same by mechanical power) or a three wheeler as specified in items 1 and 2 of the schedule or a motor car as specified in item 11 of the Schedule, for a year does not exceed Rupees one thousand five hundred, the tax shall be paid yearly upon an annual licence: Provided also that the registered owner, or person having possession or control of the motor vehicle may, at his /her choice, pay the yearly tax payable under the second proviso in advance for any period upto 5 years, upon a licence for such period: Provided also that the registered owner, or a person having possession or control of a motor cycle (including motor scooters and cycles, with attachment for propelling the same by mechanical power) specified in item 1 of the Schedule or three wheelers (including tricycles and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers specified in item 2 of the Schedule or a motor car specified in item 11 of the said Schedule shall pay tax in respect of those vehicles in advance for a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of licence for a year or more, such rebate in respect of the tax, as may be prescribed, shall be granted. (3) When any person pays the amount of tax in respect of a motor vehicle used or kept for use in the State of the vehicle by the Regional Transport Officer concerned that no tax is payable in respect of such vehicle, the Taxation Officer shall- (a) grant to such person a licence in the prescribed form: and (b) record that the tax has been paid for the specified period, or that no tax is payable in respect of that vehicle, as the case may be. Provided that no licence shall be granted in respect of a motor vehicle, which is exempt from payment of tax under sub-section (1) of Section 5. (4) No motor vehicle liable to tax under Section 3 shall be kept for use in the State unless the registered owner or the person having possession or control of such vehicle has obtained a tax licence under sub-section (3) in respect of that vehicle. (5) No motor vehicle liable to tax under Section 3 shall be used in the State unless a valid tax licence obtained under sub section (3) is displayed on the vehicle in the prescribed manner. (6) Notwithst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assengers on special occasions such as to and from fairs and religious gatherings, or (b) for the purposes of a seasonal business, or (c) to meet a particular temporary need, or (d) pending decision on an application for the renewal of a permit, and may attach to any such permit such condition as it may think fit: Provided that a Regional Transport Authority or, as the case may be, State Transport Authority may, in the case of goods carriages, under the circumstances of an exceptional nature, and for reasons to be recorded in writing, grant a permit for a period exceeding four months, but not exceeding one year. (2) Notwithstanding anything contained in sub-section (1), a temporary permit may be granted thereunder in respect of any route or area where- (i) no permit could be issued under section 72 or section 74 or section 76 or section 79 in respect of that route or area by reason of an order of a Court or other competent authority restraining the issue of the same, for a period not exceeding the period for which the issue of the permit has been so restrained; or (ii) as a result of the suspension by a Court or other competen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle covered by the permit may, for a period of three months, use the permit as if it had been granted to himself: Provided that such person has, within thirty days of the death of the holder, informed the transport authority which granted the permit of the death of the holder and of his own intention to use the permit: Provided further that no permit shall be so used after the date on which it would have ceased to be effective without renewal in the hands of the deceased holder. (3) The transport authority may, on application made to it within three months of the death of the holder of a permit, transfer the permit to the person succeeding to the possession of the vehicles covered by the permit: Provided that the transport authority may entertain an application made after the expiry of the said period of three months if it is satisfied that the applicant was prevented by good and sufficient cause from making an application within the time specified. 17 83. Replacement of vehicles.-The holder of a permit may, with the permission of the authority by which the permit was granted, replace any vehicle covered by the permit by any other vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... route on which or the area in which or the purpose for which the vehicle may be used, seize and detain the vehicle, in the prescribed manner and for this purpose take or cause to be taken any steps he may consider proper for the temporary safe custody of the vehicle: Provided that where any such officer or person has reason to believe that a motor vehicle has been or is being used in contravention of section 3 or section 4 or without the permit required by sub-section (1) of section 66 he may, instead of seizing the vehicle, seize the certificate of registration of the vehicle and shall issue an acknowledgment in respect thereof. (2) Where a motor vehicle has been seized and detained under sub-section (1), the owner or person in charge of the motor vehicle may apply to the transport authority or any officer authorised in this behalf by the State Government together with the relevant documents for the release of the vehicle and such authority or officer may, after verification of such documents, by order release the vehicle subject to such conditions as the authority or officer may deem fit to impose. 21 81. Duration and renewal of permits.-(1) A permit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall have effect from the date of such expiry irrespective of whether or not a temporary permit has been granted under clause (d) of section 87, and where a temporary permit has been granted, the fee paid in respect of such temporary permit shall be refunded. 41 3.Motor Transport Workers Welfare Fund.- (1) The Government may, by notification in the Gazette, frame a scheme to be called the Kerala Motor Transport Workers Welfare Fund Scheme for the establishment of a Fund under this Act for employees and there shall be established, as soon as may be after the framing of the scheme, a Fund in accordance with the provisions of this Act and the scheme. (2) The Fund shall vest in, and be administered by, the Board. (3) Subject to the provisions of this Act, the scheme may provide for all or any of the matters specified in the Schedule. 43 9. Remittance of monthly contribution.- (1) Every employer, employer and self-employed person shall, pay the contribution due from him every month as provided for in the scheme. (2) The monthly contribution shall become payable on or before the 7th day of the succeeding month. 44 8 Determination o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used or kept for use in the State, at the rate specified for such vehicle in the Schedule: Provided that no such tax shall be levied on a motor vehicle kept by a dealer in, or a manufacturer of, such vehicle, for the purpose of trade and used under the authorization of a trade certificate granted by the registering authority; provided further that in respect of a new motor vehicle of any of the classes specified in item Nos.1(b), 2 and 11 of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle 'one time tax' at the rates specified in the Annexure at the time of the first registration of the vehicle, and thereafter tax shall be levied in the schedule as per the fourth proviso to sub-section (1) of Section 4. Provided further that in respect of new motor vehicle of any of the descriptions specified in item No.1(a) of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle a tax in advance for a period of five years at the rate specified in the schedule, at the time of first registration of the vehicle, and thereafter tax shall be levied at the rate specified in the Schedule in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be published in the Gazette and a copy thereof shall be placed before the Legislative Assembly of the State. 50 71. Procedure of Regional Transport Authority in considering application for stage carriage permit.- (1) A Regional Transport Authority shall, while considering an application for a stage carriage permit, have regard to the objects of this Act. (2) A Regional Transport Authority shall refuse to grant a stage carriage permit if it appears from any time-table furnished that the provisions of this Act relating to the speed at which vehicles may be driven are likely to be contravened: Provided that before such refusal an opportunity shall be given to the applicant to amend the time-table so as to conform to the said provisions. (3)(a) The State Government shall, if so directed by the Central Government having regard to the number of vehicles, road conditions and other relevant matters, by notification in the Official Gazette, direct a State Transport Authority and a Regional Transport Authority to limit the number of stage carriages generally or of any specified type, as may be fixed and specified in the notification, operating on city route ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any motor vehicle remains unpaid by any person liable for the payment thereof and such person before payment of tax has transferred the ownership of such vehicle or has ceased to be in possession control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax. (2) Nothing contained in Sub-section (1) shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle. 53 16. Penalties.- Whoever contravenes any of the provisions of this Act or any rule made thereunder shall, on conviction, if no other penalty is elsewhere provided in this Act or the rules for such contravention, be punishable with fine which may extend to one hundred rupees and, in the event of such person having been previously convicted of an offence under this Act or any rule made thereunder with fine which may extend to two hundred rupees. 54 17. Offences by companies.- (1) Where an offence under this Act has been committed by a company, every person w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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