CHANDRAKANTHARAJ, J. ( 1 ) THE matter is disposed of by consent of the parties while it has come up for orders today. ( 2 ) THE petitioner is the holder of the stage carriage permit on the route thannigere to Malalkere, he being a transferee of the original grantee of the permit who was none other than the brother of the petitioner. The said stage cafriage permit was covered by vehicle bearing registration mark MYU 6363. That vehicle however, met with an accident on 31-5-1985 The petitioner was operating the stage carriage service with vehicle bearing registration mark myu 6869. While the vehicle which met with the accident was under repairs, a demand was raised under the Karnataka motor Vehicles Taxation Act and served on the owner of the vehicle. On an appeal, the demand was set aside and the matter was rsmitted back to the taxation Officer for fresh consideration in the light of the facts placed before it. When that matter was pursued separately the petitioner filed an application under Sec. 59 (2) of the Motor vehicles Act seeking a change in the endorsement in the stage carriage permit by operating the vehicle bearing registration No. MYU 6869. It response to that application, the Secretary, R. T. A. , chitradurga has issued an endorsement on 4-3-1986 by which the petitioner was informed that the replacement of the vehicle could not be permitted unless the payment of the arrears of tax demanded in respect of the motor vehicle No. MYU 6363 was paid. When this matter came up for hearing for orders last time, the matter was examined and the learned Govt. , pleader was directed to produce the records of the case and he was directed to seek instructions from the officer concerned or point out the provisions of law under which the Secretary, R. T. A. exercising his jurisdiction under the karnataka Motor Vehicles Act may make it conditional to exercise that jurisdiction to the payment of tax under Motor vehicles Taxation Act. ( 3 ) THERE are adequate machinery provisions in the Taxation Act to enforce payment of the tax. ( 3 ) THERE are adequate machinery provisions in the Taxation Act to enforce payment of the tax. The R. T A. has not used the machinery provisions to impose a condition while disposing of an application under Sec. 59 (2) of the motor Vehicles Act and therefore, tha endorsement issued by the R. T. A. , is without jurisdiction and liable to be set-aside. ( 4 ) ACCORDINGLY, it is set aside and consequently a direction shall issue to the respondent Secretary, R. T. A. Chitradurga to consider the application of the petitioner for changing endorsement in his permit in regard to the vehicle to be used for operation of stage carriage service on that permit without reference to the tax that was due in respect of the vehicle which met with the accident. No order as to costs. Petition is allowed. Rule will issue accordingly. Writ Petition is Allowed. --- *** --- .