ISHWAR DAYAL Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) The petitioner possesses a Stage Carriage Permit No. 809-1622 for his transport vehicle on the Bulandshahr, Anupshahr, Debai, Naraura and Debai-Ramghat route in the Meerut Region. This route earlier was classified as a B Class route and also approved as such by the State Transport Authority. It is said that originally it was partly metalled and partly Kankar, while the extension from Debai to Ramghat was sandy. In 1957-58 this route was extended up to Ramghat and again classified by the Regional Transport Authority as a 'B' class route. When, however, the classification made by the Regional Transport Authority came up before the State Transport Authority, the latter by its resolution, dated the 29th/30th September, 1958, declared it to be an 'A' class route.

(2.) One of the consequences of classifying the route as an 'A' class route has been an increase in the rate of taxes payable by the permit holder and also a decrease in the fate chargeable from persons travelling. It is common ground that the State Transport Authority gave no opportunity to the petitioner, or to the other permit holders plying their vehicles on this particular route, to show cause against the re-classification before declaring the route to be an 'A' class route. The petitioner claiming that it was incumbent on the State Transport Authority to give such a notice and hear objections, if any, against the proposed re-classification has asked the same to be quashed and the increased tax also not to be recovered.

(3.) It will be useful to note at the very outset that the re-classification has been done by the State Transport Authority by virtue of the provisions in Sub-section (2) of Section 4 of the U. P. Motor Vehicles Taxation Act, 1935. Under its provisions the routes have to be classified into various classes for the purpose of determining the amount of tax payable in respect of transport vehicles plying for hire or reward on those routes. The sub-section reads :