(1.) The hearing was conducted through video conferencing.
(2.) Petitioner seeks a direction to the respondent to grant exemptions from payment of road tax and levy of penalty post 31.12.2020 under the provisions of Delhi Motor Vehicular Taxation Act, 1962.
(3.) It is contended by learned counsel for the petitioner that petitioner Association is an association of commercial bus owners catering primarily to schools, colleges and educational institutions for transportation of students and staff of the said institutions as well as to office goers of MNCs and industrial establishments.