(1.) Sec. 41 of the Motor Vehicles Act, 1988, provides as to how a motor vehicle is to be registered. Sub-sec. (6) of Sec. 41 provides for assignment of registration mark for the vehicle. Sec. 64 empowers the Central Government to make Rules with regard to the manner and form of registration mark including the letters and figures of the registration mark.
(2.) As per Ext.P2 Gazette notification, the Central Motor Vehicles Rules, 1989, was amended. The amended Rules 47, 48, 50, 51B and 54 provide for assignment of "BH series" registration mark for vehicles owned by persons who satisfy the criteria mentioned therein.
(3.) Rule 51B of the amended Central Motor Vehicles Rules, provides the rate of tax and also the option for payment of tax for two years. According to the Special Government Pleader, Tax is included as entry No.57 in the State List under the VIIth schedule to the Constitution, and the State has the right to fix the tax payable. The State is yet to take a decision on the same and hence the request of the petitioners for assigning BH series registration cannot be granted, he contends. He further contends that under the amended Rules the benefit of BH series registration can be availed only by a particular class of persons who have their place of work within many States as stipulated under the amended Rules. There is every chance of misuse of the provision by transfer of the vehicle by the owner who obtains BH registration to another who does not satisfy the requirements to hold a BH registration, he adds.