PUNJAB TRAVELS CO Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE three appeals raises common questions, in similar facts and circumstances, about the chargeability of tax under Rajasthan Motor Vehicles Taxation Act, 1951 in respect of vehicles plying in Rajasthan as tourist coaches having authorisation certificates issued under the Motor Vehicles (All India Permit for Tourist Transport Operators) Rules, 1993 (hereinafter referred to as `the Rules of 1993) framed under the Motor Vehicles Act, 1988, hence are heard and decided together. Special Appeal (Writ) No. 219/2000:

(2.) THE petitioner-appellant is an approved tourist transport operator under the Rules of 1993. It holds permit in respect of vehicles in question from the State Transport Authority, Gujarat State, Ahmedabad. It holds an All India Tourist Permit under the Rules of 1993 which have been framed for giving effect to provisions of Sec. 88 (9) of the Motor Vehicles Act, 1988 (a Central enactment) That is for providing issue of authorisation certificate in the case of any tourist coach by a State Transport Authority of issuing State without requiring counter signatures of corresponding State Transport Authority or Regional Transport Authority of the State or States through which the tourist coach operates and charging of fees for such authorisation. THEse rules are primarily to minimise the procedural requirement of operating tourist inter-state transport. Any vehicle which is used or kept for use of public roads within the State of Rajasthan and is subject to tax under the Rajasthan Motor Vehicles Taxation Act, 1951 (hereinafter called, `the Act of 1951') which has been enacted by the State of Rajasthan. Under the said Act, by Notification dated April 29, 1995, amendment was made in Schedule `a' of the Act of 1951 providing rates of motor vehicle tax as well as Special Road Tax under Sec. 4-B by substituting the entry at Serial No. 6 (2) with the following:- " (2) Four wheeled contract carriage including Motor Cabs, Maxi Cabs, Omni Bus etc.- (a) For Car type Motor Cabs with seating capacity not exceeding 5 excluding driver Rs. 1000/- per seat per annum (b) Motor Vehicles other than Car type Motor Cabs- (i) With seating capacity not exceeding 12 excluding driver Rs. 3,000/- per seat per annum. (ii) With seating capacity exceeding 12 excluding driver but not exceeding 20 excluding driver and conductor- Ordinary vehicles Rs. 4,000/- per seat per annum. Other than ordinary vehicles Rs. 5,000/- per seat per annum. (iii) With seating capacity exceeding 20 excluding driver and conductor- Ordinary vehicles Rs. 5,000/- per seat per annum. Other than ordinary vehicles. Rs. 10,000/- per seat per annum

(3.) THUS, all the three appeals challenge the levy of tax at the rates specified in the Rajasthan Motor Vehicles Taxation Act, 1951 on common grounds in respect of tax to be levied on tourist contract carriages operating under authorisation certificates issued under the Rules of 1993 within the State of Rajasthan.