High Court of Judicature at Allahabad
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M/S Atool Enterprises v. State Of U.P. & Others - WRIT TAX No. 1550 of 2004  RD-AH 14498 (28 August 2006)
Hon'ble R.K. Agrawal, J.
Hon'ble Vikram Nath, J.
In the present writ petition, the petitioner has sought a writ of mandamus commanding the respondents to charge additional tax at the rate given in the proviso to Article 1(a) of the Fourth Schedule of the Motor Vehicles Taxation Act, 1997. The petitioners are owners of vehicles, which have been attached with IFFCO, Phoolpur, Allahabad for the purposes of carrying of its staff/ employees from their respective houses to factory premises and from the factory premises to their houses in Allahabad city.
Similar controversy came up for consideration before this Court in Civil Misc. Writ Petition No. 273 of 20043, Shambhu Nath Patel Vs. Taxation Officer and Anr. decided on 18th February, 2003, this Court has held that the petitioner's vehicle is not "Stage carriage" but is a "Contract carriage", and therefore, the Court decline to issue any writ of mandamus as prayed for.
Respectfully following the aforesaid decision, we decline to issue any such mandamus as prayed for, and accordingly, dismiss the writ petition.
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