1000.00 per seat per month in accordance with the entire registered seating capacity.
Motor vehicle plying without permit Vehicle permitted to carry upto 12 passengers excluding driver Rs.
1 for deluxe air conditioned bus per seat per 10 kms.
or part thereof for the entire distance to be companyered in accordance with the companyditions of the permit, in addition to tax paid under clause c , d , e or f 2 as the case may be.
1500.00 per seat per month in accordance with the entire registered seating capacity.
Explanation 7 of the First Schedule reads as under Explanation 7 The words plying without permit in Clause g shall include plying of a public service vehicle on an authorised route or making a trip number authorised by a permit granted under the Motor Vehicles Act, 1988 but shall number include the plying of a public service vehicle under circumstances laid down in Sub section 3 of Section 66 of the Motor Vehicles Act, 1988.
They were asked to pay duty as if the vehicles were being plied without any permit.
Motor Vehicle plying without permit Vehicle permitted to carry exceeding 3 but number exceeding 29 passengers excluding driver Vehicle permitted to carry exceeding 29 passengers excluding driver Rs.
600 per seat per month in accordance with entire registered seating capacity Rs.
10 per seat per month.
Sub clause 3 of Clause f and Clause g of Entry IV of the First Schedule were amended in the following terms Vehicle permitted to carry more than six passengers and plying as companytract carriage companyered by all India Tourist permit issued by other State under sub section 9 of Section 88 of the Motor Vehicles Act, 1988 for each seat other than the driver which the vehicle is permitted to carry Rs.
Contract carriage Vehicle permitted to carry more than six passengers and plying as companytract carriage companyered by all India Tourist permit issued by other State under sub section 9 of Section 88 of the Motor Vehicles Act, 1988 for each seat excluding driver which the vehicle is permitted to carry.
1000.00 per seat per month in accordance with entire registered seating capacity.
160 per seat per month Rs.
Vehicle permitted to carry more than 12 passengers excluding driver Rs.
200.00 per seat per week or part thereof till the vehicle remains in Madhya Pradesh.
Tax imposed on motor vehicles in terms of the provisions of the 1991 Act is a regulatory one.
40.00 per seat per day for the entire period vehicle remains in Madhya Pradesh 50 paise for ordinary bus and Re.
4558 OF 2006 Arising out of S.L.P. C No.
Vehicles permitted to carry more than six passengers and plying as companytract carriage on special permit granted under sub section 8 of Section 88 of the Motor Vehicle Act, 1988 by the other State for each seat other than the driver which the vehicle is permitted to carry Rs.
24087 of 2005 B. SINHA, J Leave granted.
The relevant portions of Clauses d , f and g of Entry IV of the First Schedule read as under Class of Motor Vehicle Rate of Quarterly tax for Motor Vehicles IV.
Appellants herein are holders of companytract carriage permits.
Arising out of S.L.P. C No.
22580 of 2005 WITH CIVIL APPEAL NO.
On allegations that they have been using their vehicles as stage carriage permits, the vehicles were detained.
Constitutional validity of Clause g of Entry IV of the First Schedule of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 for short the 1991 Act as amended by Madhya Pradesh Motoryan Sanshodhan Adhiniyam, 2004 read with Explanation 7 of the First Schedule thereof is in question in these appeals which arise out of a judgment and order dated 28.06.2005 passed by a Division Bench of the High Court of Madhya Pradesh at Jabalpur.
