(1.) This writ petition has been filed challenging the validity of Rule 29 (v) of the U. P. Motor Vehicles Taxation Rules, 1998. The petitioners have also prayed for a mandamus directing the respondents not to impose and realise additional tax from the petitioners at the rate specified in Article 5 of IVth Schedule of the U. P. Motor Vehicles Taxation Act, 1997.
(2.) Heard learned counsel for the parties.
(3.) The petitioners are residents of Kanpur City and their vehicles are engaged by various educational institutions in Kanpur for carrying school children to and from the institutions.