SHAMBHU NATH PATEL Vs. TAXATION OFFICER ALLAHABAD

JUDGEMENT

(1.) HEARD learned Counsel for the petitioner and the learned Standing Counsel.

(2.) THE petitioner has prayed for a writ of mandamus directing the respondents to charge additional tax at the rate given in the proviso to Article 1 (a) of Fourth Schedule of the Motor Vehicles Taxation Act, 1997 and for a writ of mandamus directing the respondents not to compel the petitioner to deposit additional tax at the rate given in Fourth Schedule of the Motor Vehicles Taxation Act, 1997.

(3.) ON the other hand the "contract carriage" is one where the entire bus is taken on contract from the owner for a certain amount of money, and it is not the individual passengers who pay the fare. Thus, for example when a person takes a bus for a marriage party from one City to another, this will be a "contract carriage". Similarly, when a bus is taken on contract for carrying the workers from their residence to the factory and back, this again is not a "stage carriage" but a contract carriage because passengers are not charged separately or individually. Usually it is the company, which provides the bus service, as an amenity to the workers and it is not that the passengers have to buy tickets individually".