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TMI Blog2022 (7) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988 Act - HELD THAT:- As regards the 1976 Act enacted by the State Legislature, the same is ascribable to Entries 56 and 57 of List II State List. Entry 56 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 car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maternity benefits. Ostensibly, it may appear that the liability arising from the obligations under the 1985 Act have nothing to do with the subject 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 liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing 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. 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 46 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 effectively bootstr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 879 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 upon the State Legislature wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved 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 issue a certificate during the penden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermit 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 192A18 of the 1988 Act specifically imposes punishment of imprisonment for a term specified therein for using a vehicle without a permit and Section 17719 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 20720 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 legislation, dealing with permit of transport v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 appellants are entitled to assail the constitutional validity of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal. 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 taxation statute is made to yield to the welfare fund statute. To butt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 sheerly because of the validity of the permit to operate transport vehicle us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 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 the view taken by the Division Bench of the High Court. He submits that in the State of K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 345 of the 1976 Act. Despite the repeal of 1939 Act, these provisions of the 1976 Act continue to operate, thereby empowering the stated officers to act against the vehicle used or kept for use within the State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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 and perusing the written submissions, it needs to be noted at the outset that there is no challenge on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for stage carriage permit as predicated in Section 7150 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 application for the renewal of a permit is sub-section (4) of Section 81. It provides for the grounds on which the renewal of a permit can be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 851 mandates production of certificate of insurance by every registered owner or person having possession or control of a motor vehicle. Section 952 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 or any police officer in uniform who is not below the rank of a Sub Inspector may require the driver of any motor vehicle in any place to stop su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etween 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 remitting 50 per cent of the amount demanded. The High Court issued directions in that regard in paragraph 19 of the impugned judgment. A circular has been issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... howing 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 Police or Motor Vehicles Department in exercise of power under Section 10 of the 1976 Act including to seize and detain the same pending production of proof remittance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it-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 workforce. Neither the provisions of the 1985 Act or the 1976 Act have the effect of interdicting the permit issued under the 1988 Act. The real intent and purpose behind th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 period of two years in lumpsum upon a licence for such period. Provided also that a registered owner or person liable to pay tax for a period of two years in respect of motor vehicles specified in serial numbers 1 and 2 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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) Notwithstanding anything contained in sub-section (1), no person shall be liable to tax during any period on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person. (7) Notwithstanding anything contained in any other provision of this Act, ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 competent authority of the permit of any vehicle in respect of that route or area, there is no transport vehicle of the same class with a valid permit in respect of that route or area, or there is no adequate number of such vehicles in respect of that route or area, for a period not exceeding the period of such suspension: Provided that the number of transport vehicles in respect of which temporary permits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective 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 of the same nature. 18 192A. Using vehicle without permit.-(1) Whoever drives a motor vehicle or causes or allows a motor vehicle to be used in contravention of the provisions of sub-section (1) of section 66 or in contravention of any condition of a permit relating to the route on which or the area in which or the purpose for which the vehicle may be used, shall be punishable for the first offence with imprisonment for a term which may extend to six months a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 other than a temporary permit issued under section 87 or a special permit issued under sub-section (8) of section 88 shall be effective from the date of issuance or renewal thereof for a period of five years: Provided that where the permit is countersigned under sub-section (1) of section 88, such counter-signature shall remain effective without renewal for such period so as to synchronise with the validity of the primary permit. (2) A permit may be renewed on an application made not less than fifteen days before the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of amount due.- (1) The Chief Executive Officer or any other officer appointed under sub-section (1) of section 7 authorised by him in this behalf may, by order, determine the amount due under the provisions of this Act or of the Scheme from the employer, employee and self-employed person and if the amount due is not paid on or before the due date he shall issue a demand notice to the defaulter showing the amount of arrears. (2) Any person aggrieved by the determination of arrears under sub-section (1) may file a review petition before the authority who had determined the arrears, showing detailed facts and reasons for reviewing the original determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 accordance with the fourth proviso to sub section (1) of Section 4. (2) The Government may from time to time by notification in the Gazette, increase the rate of tax specified in the Schedule: Provided that such increase shall not in the aggregate exceed fifty per cent of such rate. (3) The registered owner of, or any person having possession or control of a motor vehicle shall, for the purpose of this Act, be deemed to use or kept such vehicle for use in the State, except during any period for which no tax is payable on such motor vehicle under sub section (1) of Section 5. (4) Notwithstanding anything contained in sub-section (1), the Government may, from time to time, by notification in the Gazette, direct that a temporary licence for a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment 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 routes in towns with a population of not less than five lakhs. (b) Where the number of stage carriages are fixed under clause (a), the Government of the State shall reserve in the State certain percentage of stage carriage permits for the scheduled castes and the scheduled tribes in the same ratio as in the case of appointments made by direct recruitment to public services in the State. (c) Where the number of stage carriages are fixed under clause (a), the Regional Transport Authority shall reserve such number of permits for the scheduled castes and the scheduled tribes as may be fixed by the State Government under sub-clause (b). (d) After reserving such number of permits as is referred to in clause (c), the Regional Transport Authority shall in considering an application have regard to the following matters, namely:- (i) financial sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onvicted 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 who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and puni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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