STATE OF KARNATAKA vs K. GOPALAKRISHNA SHENOY & ANR.

The Supreme Court held that under Section 3(1) of the Mysore Motor Vehicles Taxation Act, 1957, the owner or person in control of a motor vehicle is required to pay tax in advance as long as the Certificate of Registration is valid, regardless of the vehicle's condition or the presence of a Certificate of Fitness. The Court overruled the previous decision in State v. Boodi Reddappa, asserting that the tax obligation exists irrespective of the vehicle's roadworthiness. The appeal against the acquittal of the respondents was allowed, establishing the statutory obligation to pay tax under the specified conditions.