G. C. BHARUKA, J. ( 1 ) PETITIONER is aggrieved by the order dated 14-5-1990 passed by the respondent Deputy Commissioner for Transport under section 15 of the Karnataka Motor Vehicles Taxation Act, 1957 ('the Act', for short ). By this order, the learned Deputy commissioner has upheld the demand of Rs. 29,250/- from 1-4-1987 in respect of the vehicle No. MYK 6162 which is a stage carriage permit to carry more than 12 persons of which the petitioner is the registered owner. ( 2 ) THE foundational facts are not in dispute. The vehicle in question was being operated on inter-State routes under Stage carriage Permit No. P. St. P. 4 / 69-70. It is also admitted that the total distance covered by the vehicle exceeds 100 kms. per day on the said inter-State route. The impugned demand of tax had been raised by the respondent Regional Transport Officer under his notice dated 30-12-1989 (Annexure-A) keeping in view the sub-item 4-A of Item 4 of Part A of the Schedule to the Act as inserted by the Karnataka Act 8 of 1987. The said sub-item 4-A reads as under :" (4-A) Vehicles permitted to carry more than twelve persons and the total distance covered by such vehicles exceeds 100 kms. per day in the inter-State routes, (a) For every seated passenger (other 300. 00 than the driver and the conductor) which the vehicle is permitted to carry. (b) For every passenger (other than the 100. 00". seated passenger, the driver and the conductor) which the vehicle is permitted to carry ( 3 ) LEARNED Counsel for the petitioner assails the impugned demands by contending that in view of Section 3 (3) of the Act read with the Explanation 4 to the Schedule as added by karnataka Act 8 of 1987, the impugned demand cannot be sustained. The said Section 3 (3) and the Explanation (4) to the schedule read as under :"section 3 (3 ). In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government of Karnataka and any other State Government, the levy of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement : xxx xxx xx x". In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government of Karnataka and any other State Government, the levy of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement : xxx xxx xx x". "explanation (4) to the Schedule: Where in pursuance of any agreement between the Government of Karnataka and the Government of any other State, tax in respect of any stage carriage, plying on a route lying partly in the state of Karnataka and partly in other State, is payable to the Government of Karnataka only, the tax in respect of such vehicles shall be calculated on the total distance covered by the stage carriage on such route". ( 4 ) IN the present case, even the learned Counsel for the petitioner admits that in terms of the aforesaid provisions, there is no reciprocal arrangement or agreement between the State of karnataka and the State of Andhra Pradesh in respect of the inter-State route in question laying down the mode and manner of levying motor vehicles tax. ( 5 ) IN the said view of the matter, Section 3 (3) and Explanation (4) to the Schedule referred to above have absolutely no application to the facts of the present case. That being the situation only sub-item (4-A) of Item 4 of Part A of the schedule to the Act is the relevant provision under which petitioner is liable to pay tax; and it is in accordance with the said provision the tax has been levied. ( 6 ) FOR the aforesaid reasons, I find no infirmity in the impugned appellate order. Writ petition is dismissed being devoid of merits. --- *** --- .