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Jugal Devi Sarswati Vidya Mandir v. State Of U.P. And Others - WRIT TAX No. 139 of 2000 [2004] RD-AH 1548 (30 November 2004)


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Court No.37

Civil Misc. Writ Petition No. 139 of  2000

Jugal Devi Sarswati Vidya Mandir vs. State of U.P. and others.

Hon'ble R.K.Agrawal, J.

Hon'ble Prakash Krishna, J.

(Delivered by R.K.Agrawal, J.)

By means of the present writ petition under Article 226 of the Constitution of India the petitioner- Jugal Devi Saraswati Vidya Mandir, Kanpur seeks the following reliefs:

i) issue writ, order or direction in the nature of mandamus commanding respondents not to charge from the petitioners any additional tax as per provisions contained under U.P. Motor Vehicle Taxation Act, 1997.

ii) issue writ, order or direction in the nature of mandamus commanding respondents to refund additional tax which was collected by the respondents under the provisions of the U.P. Motor Vehicle Taxation Act, 1997 illegally.

iii) issue writ, order or direction in the nature of prohibition prohibiting the respondents from charging any illegal tax from the petitioners under the provisions of U.P. Motor Vehicle Taxation Act, 1997.

Briefly stated the facts giving rise to the present writ petition are as follows:

The petitioner is an educational institution which is imparting education upto Class XII and is affiliated with the Central Board of Secondary Education, New Delhi. For the purpose of providing facility of transport to the students taking education in the petitioner's institution. It is running three school buses bearing the following registration numbers:

(i) UHH- 1338

(ii) U.P.-78B 4590

(iii) UP.-78-T-1206

According to the petitioner it is the owner of the aforesaid three vehicles and are duly registered in its name. The petitioner was regularly paying road tax under the Motor Vehicle Taxation Act. However, the respondents have demanded additional tax on these vehicles which the petitioner had deposited under protest in order to get the fitness certificate. The contention is that no additional tax is payable on the vehicles owned by the educational institution. In support thereto, the petitioner has relied upon a Division Bench decision of this Court in the case of All India Public School's Welfare Society, Ghaziabad and another vs. State of U.P. and others (AIR 2000 Alld 85) in which it has been held that the educational institution which owns vehicles for transport of students and staff to and from the institution to the residences is not a 'public service vehicle' and therefore, not exigible to additional tax under Section 6 of the U.P.Motor Vehicle Taxation Act, 1997.

Respectfully following the aforesaid decision we hold that the petitioner's vehicle is not liable to additional tax as it is not a 'public service vehicle'. Accordingly, we allow the writ petition and direct that the entire amount of additional tax which the petitioner had deposited shall be refunded within one month from the date a certified copy of this order is filed before the Regional Transport Officer, Kanpur Nagar-respondent no.3. There shall be no order as to costs.




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