(1.) IN the case of Smt. Sheela Wanti and others reported in (1981) 3 SCC 665, their Lordships of the Supreme Court while considering a challenge to the order passed by Regional Transport Authority (hereinafter to be referred as (R. T. A.) reclassifying the route and the consequent enhance ment of taxes on that basis, ruled that the concerned statutory body while discharging the duty of classifying routes under rule o of the Motor Vehicles Taxation rules, must bear in mind three basic factors, namely :-
(2.) RELYING on the aforesaid decision learned counsel for the petitioners contends that in the present case the order passed by the R. T. A. does not indicate that the factors relevant for classifying routes prescribed under Rule 6 were present in the mind of the R. T. A.
(3.) IN the result the petition succeeds and is allowed. The impugned order dated 28-7-79 is quashed. The R. T. A. will be at liberty to pass a fresh order in accordance with law.