Supreme Court of India
State of Karnataka v. K. Gopalakrishna Shenoy & Anr.
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What the Court ordered
In the result the appeal succeeds in so far as the contentions of the State regarding the scope and effect of Section 3(1) and the Expla nation of the Taxation Act, 1957, are concerned, but the acquittal of respondents 1 and 2 will remain undisturbed.
Judgment, page 15
From the headnote
The Mysore· (Now Kamataka) Motor Vehicles Taxation Act, 1957-S. 3( I) and Explanation theretO-Scope and effect of-,-Owner or a person having control or possession of a motor vehicle is statutorily obliged to pay tax in advance as long as Certificate of Registration is current, irrespective.of condition of vehicle and irrespective of Certifi· c cate of Fitness-The deeming effect of s. 38 of the Motor Vehicles Act, 1939 does not extend to s. 3( l)and Explanation thereto of the Act. The first respondent sold his lorry to the second_ respondent but did not report the transfer to the Transport
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