DEVENDRA KUMAR GUPTA Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) In this batch of petitions filed under Article 226 of the Constitution of India, the petitioners have questioned the vires of Article II of PART "D" of the FIRST SCHEDULE of the U.P. Motor Vehicles Taxation Act, 1997 (hereinafter referred to as "the Taxation Act"). They have also sought quashing of the order dated 30.10.2000 passed by the Transport Commissioner, U.P., Lucknow, respondent No. 2, and a direction in the nature of mandamus commanding the respondents to abide by the decision dated 20.4.1999.

(2.) It may be mentioned here that, in the meeting held on 20.4.1999, a decision was taken by the Transport Commissioner not to realise the additional tax at the rate of Rs. 45/- per metric ton as provided in Article II of PART "D" of the FIRST SCHEDULE of the Taxation Act. Vide order dated 30.10.2000, the Transport Commissioner had informed all his subordinate authorities that the aforesaid decision has since been revoked and tax in accordance with law be realised.

(3.) As in all the writ petitions similar issues have been raised, they have been heard together and are being decided by a common judgment.