—1 IN THE HIGH COURT OF KARNATAKA AT 8ANGALORE Dated this the 2nd day of June, 1998 BEFORE THE HON’BLE MR. JUSTICE tN. WiLINAYAGAM WRIT PETITION NO. 37824 OF 1997 Between: Sri T.R, Kallappa, alias Gandhi, Naloor village, Kirgoon Post; South Kodagu. Petitioner. (By Sri M.S. Belliappa & Associates, ) And: 1. State of Karnataka by its Chief Secretary. Vidhana Soudha, Banga lore, 2. Dept. of Transport, reptd. by its Commissioner, M.S. Buildings, Banga lore - 3. The Regional Transport Officer, Kodagu Diet. Madike’ri. Respondents. This writ petition filed under Articles 226 and 227 of the Constitution, praying to quash the notice dated 6—10—1997, Annexure—D. This petition conming on for preliminary hearing this day, the Court made the following: ORDER —2 — The challenge in this writ petition is to the demand made for payment of Rs. 28,200/- in respect of a jeep whose value, now represented to be would be less than the value of tax amount demanded, a specific question has been put to the Eovernment Advocate to clarify as to whether the life tax has got any bearing with regard to the value of thp vhicie and though the matter has been adjourned, no answer was forthcoming. It is nothing but common sense that the value of the vehicle depends upon the manner of oage nor the age of it. A brand new vehicle which may be one year old, may be as bad as a vehicle which is 20 years old. It all depends upon the nature of the use and the actual posi and mechanical condition of the vehicle. So without deciding the value of the vehicle; the life tax cannot definitely exceed either whole or value of the vehicle or minimum 50%. Therefore, I hold the action of the authority is arbitrary. 2. Leav&ng open to the authority to fix the value of the vehicle and fix the tax prorate, this petition is allowed and the demand is quashed Sd/ TTTT-- vge.