PREM KUMAR SINGH Vs. STATE OF U P

JUDGEMENT

(1.) ALL the above Writ Petitions listed in Bunch, as the learned counsel appearing for the respective parties have requested, heard and decided together since they raise common issues on somewhat similar facts. Accordingly, we proceed to decide the above petitions listed in bunch. Facts are referred from the record of the leading Writ Petition No. 420 of 2004.

(2.) CIRCULAR dated 27th January, 2004/Annexure 1 to the said Writ Petition is common which is under challenge. This Circular was, at it shows, was initially applicable up to 31.3.1997 but with an option to further extension. There is nothing on record to show that the scheme under said Circular was, if at all, extended further.

(3.) FOR ready reference relevant extract of Section 6 of the Taxation Act, 1997 is being reproduced - 6. Additional tax on public service vehicle. -(1) Save as otherwise provided in this Act or the rules made there under, no public service vehicle [other than those owned or controlled by a State Transport Undertaking] shall be operated in any public place in Uttar Pradesh unless there has been paid in respect thereof, in addition to the tax payable under Section 4, an additional tax at the rate applicable to such public service specified in the Fourth Schedule; Provided that the State Government may, by notification, increase by not more than fifty per cent, the rates of additional tax specified in the said Schedule;