AVINASH KUMAR JAIN Vs. STATE OF U P

JUDGEMENT

(1.) The main question involved in these writ petitions relates to the validity of serial number 3 (SI-3) of the table as well as the first proviso to the notification No. 1998/30-4-09-8 (19)/09 dated 28.10.2009 (the Notification) issued under Section 4(2-A) of the U.P. Motor Vehicle Taxation Act, 1997 (the MT Act). It provides rates as well as concessions in tax under the MT Act on the public service vehicles. The relevant part of the Notification is Appendix-1.

(2.) The Petitioners' vehicles are registered as stage carriages Section 2(40) of the MV Act in the State of MP. They have permits for the inter-state routes between the State of U.P. and MP (the two States) in pursuance of an agreement between them.

(3.) A mechanically propelled vehicle adapted for use on the roads is known as 'motor vehicle' under the Motor Vehicle Act, 1988 (the MV Act): the statute that governs the law (except tax) relating to the motor vehicles in the country. The word 'motor vehicle' Section 2(28) of the MV Act is the widest terms used for these kinds of vehicles under the MVAct.