HOLY CROSS SCHOOL Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) Petitioner before us, Holy Cross School has approached this Court by filing present writ petition under Article 226 of the Constitution of India praying for following reliefs:

(2.) The aforementioned reliefs have been claimed on the basis of the pleadings in the petition to the effect that the petitioner is an Educational School which is known as Holy Cross School which is being owned by a Society registered under the Societies Registration Act (as amended by U.P. Act). The said Society is known by the name of Holy Cross Society, Khusroobagh Road, Allahabad. A copy of the Registration Certificate issued by the Registrar of Society, U.P. Allahabad is annexed as Annexure-1. As per the said certificate, Society was duly registered up to May 15, 2003. The Society, which runs Educational School, owns a vehicle bearing registration No. UP70/E-9846. The said vehicle is being used for carrying children to and fro to their respective places to the school. The respondents J authorities, in their purported jurisdiction to statutory provisions including Motor Vehicles Act issued the impugned notice dated 3.9.2001 (copy of which is annexed as Annexure-2 to the writ petition). By means of the said/impugned notice a demand was made against the petitioner to deposit a sum of Rs. 3,338/- as road tax for the period 1.11.1998 to 31.12.2001 /Annexure 2 to the writ petition.

(3.) According to the petitioner, there is no liability to pay road tax with respect to the aforementioned vehicle which is being used exclusively for carrying children to and fro their residences of the school and also complying with other terms and conditions of the permit. The petitioner contends that School Bus was never run on a particular defined road as it is used for carrying children as enrolled in the School from their respective residences which are, invariably changed and are situate in different localities. The petitioner has claimed exemption and has placed reliance on Section 66(3)(h) of the Motor Vehicles Act, which is relevant section, reads as follows: