PRAHLAD SINGH Vs. STATE OF U P

JUDGEMENT

(1.) Leave granted.

(2.) Challenge in these appeals is to the judgment of a Division Bench of the Allahabad High Court. Several Petitions were disposed of by a common judgment and the writ petitions were dismissed. The writ petitioners had questioned the vires of Article II of Part D of the First Schedule of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (hereinafter referred to as the Taxation Act ). Order dated 30.10.2000 passed by the Transport Commissioner, U.P., Lucknow was also questioned. The High Court noted that in the meeting held on 20.4.1999 decision was taken by the Transport Commissioner not to realize the Additional Tax at the rate of Rs. 45/- per metric ton as provided under Article II of Part D of the First Schedule of the Taxation Act. By order dated 30.10.2000 the Transport Commissioner had informed all his subordinate authorities that the decision had since been revoked and tax in accordance with law was to be realised.

(3.) According to the writ petitioners they were Stage Carriage Operators, they have own buses and operate them on the strength of permanent Stage Carriage Permit granted in their favour by the Regional Transport Authority. Prior to the commencement of the Taxation Act, taxes were realised from the transport operators under the provisions of different enactments enacted i.e. United Provinces Motor Vehicle Taxation Act, 1935, Motor Gadi (Yatri Kar) Adhiniyam, 1962 and U.P. Motor Gadi (Maal Kar) Adhiniyam, 1963.