Ganapati Gopal Bhat vs State Of Karnataka on 10 August, 1998
In this regard, he also refers to a decision of this Court in Vinayaka Bhat v State by Assistant Regional Transport Officer. The said decision dealt with a vehicle that had been scrapped and not in existence. The existence of a motor vehicle was thus found to be a condition precedent for levy of tax under the Act. The said decision is inapplicable to the facts of these cases for the reason that it is nobody's case that the vehicle concerned herein is not in existence. On the other hand, the very defence taken is that the vehicle is very much in existence, but that it is left in garage.