(1.) THIS petition has been preferred challenging orders dated 11. 03. 1997 made by Regional Transport Officer, Bhavnagar, dated 16. 06. 1997 made by Regional Transport Authority, Bhavnagar and dated 24. 04. 1998 made by Commissioner of Transport, Ahmedabad whereby the petitioner has been called upon to pay tax at the rate of Rs. 2,004/- p. m. for vehicle registered as Maxicab bearing No. GJ-4-T-2801.
(2.) THE brief facts are that : the petitioner is owner of a Matadoor vehicle bearing registration No. GJ-4-T-2801 which was used as a contract carriage Taxicab under the permit granted by the respondent authority. The petitioner got the vehicle modified with an increased carrying capacity of 12 + 1 and accordingly sought registration as a Maxicab. It appears that as the authorities were not taking any decision, the petitioner had approached this Court vide Special Civil Application No. 609 of 2007 which came to be disposed of by this Court vide order dated 22. 01. 1997 directing the respondents to decide the written application dated 15. 04. 1996 on merits.
(3.) HENCE, vide order dated 11. 03. 1997 Regional Transport Officer, Bhavnagar held that the vehicle can be registered as a contract carriage vehicle in the category of Maxicab subject to the petitioner paying tax at the rate of Rs. 167/- per seat, p. m. , amounting to Rs. 2,004/- p. m. considering the carrying capacity of 12 + 1 passengers. For this purpose the authority has placed reliance on provisions of Section 3-A of the Bombay Motor Vehicles Tax Act, 1958 (the Tax Act ). Being aggrieved the petitioner carried the matter in appeal but the appellate authority failed to grant any relief, and vide order dated 16. 07. 1997 the Regional Transport Authority, Bhavnagar and the Transport Commissioner, Gujarat State, vide order dated 24. 04. 1998 confirmed the order made by the Regional Transport Officer, Bhavnagar.