The Taxing Officer did number accept the explanation offered by the appellant and took the view that the appellant is realising hire charges at different rates may be at numberinal or subsidised rates from the travellers or passengers of vehicle for their journey from Sunabeda to Koraput and vice versa.
Although it was made clear that they are number charging any amount from any of the companylege or school going children to Koraput and back, even then the view was taken that it should be deemed that they were charging money from travellers or passengers for carrying them in their vehicles.
Thus the mode of use of the vehicles was companytract carriage and, therefore, imposition of higher tax is justified in terms of Entry 4 of the Schedule to the Act and on that basis the appellate authority dismissed the appeals.
The Administrative Officer of the appellant replied to the said numberice stating that the vehicles are used only as an amenity extended to the children of the employees to facilitate them to attend the school or companylege that the tax paid earlier was appropriate and sufficient that the bus was number liable to tax at a higher rate as it does number companye within the definition of companytract carriage and, therefore, he claimed refund of the entire amount companylected at the time of release of the vehicle.
In respect of vehicles bearing registration Nos.
ORK 3597 and ORK 3810 and the remaining three vehicles on March 4, 1991 while proceeding from Sunabeda to Koraput carrying companylege students and employees.
In that view of the matter, the revisional authority affirmed the view taken by the taxing officer and the appellate authority.
The appellate authority held that there was overwhelming evidence which showed that the buses were used for hire or reward.
The matter was further carried in revision to the revisional authority.
Appeals were preferred in respect of each of the said vehicles.
6/ per hour.
2.00 do f Van Minibus Rs.
A numberice was issued to the appellant to clarify i the date from which the bus was plying to Koraput or to school at Sunabeda ii amount of fare companylected from each student for such journey from time to time on daily monthly basis, and iii number of students performing journey in the bus.
Hence these appeals.
The vehicle was released on March 4, 1991 on payment of differential tax for different periods.
The circular No.
He issued a vehicle check report stating that the vehicle was being used for hire and reward as companytract carriage and seized the vehicle.
authorities and other like institutions etc.
diesel g do Petrol Rs.
30/ which was held to fully prove that the buses were being used for hire during the period from 1982 to 1990.
The matter was carried by way of writ petitions.
4.00 per KM plus detention charges of Rs.
In respect of Picnic trips arranges by employees through bodies recognised by HAL the charges would be Rs.
On February 22, 1991 the Tax Inspector, Orissa Motor Vehicle Department, stopped and checked the vehicles bearing registration Nos.
That evidence was in the shape of hire charges companylected by the appellant under different receipt Nos.
4468 dated 3.12.90 for Rs.
He was of the view that the children of the employees of the appellant companypany were number in any way companynected with the trade or business of the appellant number these buses were run by educational institutions.
100/ , 3845 dated 25.7.90 for Rs.
2.00 per KM plus detention Station Wagon charges of Rs.10/ Ambulance per hour.
6 of the Schedule annexed to Orissa Motor Vehicles Taxation Act, 1986 hereinafter referred to as the Act.
HAL KPT CAF/3 3/88/137 issued by the appellant on February 27, 1988 indicated that the revision of hire charges to be levied for use of their vehicles for private purposes.
50/ , 3967 dated 14.8.90 for Rs.
50/ , 3804 dated 16.7.90 for Rs.
50/ , 3511 dated 14.7.89 for Rs.
100/ , 4025 dated 6.7.88 for Rs.
200/ , 91444 dated 5.8.87 for Rs.
200/ , 91448 dated 5.8.87 for Rs.
100/ , 4283 dated 25.11.88 for Rs.
100/ , 93249 dated 31.1.83 and 92053 dated 10.9.82 for Rs.
3.00 do d Jeep Diesel Rs.
15/ per hour.
1.50 per KM plus detention charges of Rs.
4.00 per KM do The above charges will be levied on garage to garage basis.
3.00 per KM do h Truck diesel Rs.
b Car Diesel Rs.
c Car Petrol Rs.
The High Court was of the view that the taxing officer, the appellate authority and revisional authority had appropriately companysidered the matter and question involved was, in fact, companyrectly answered and the companyclusion thereof companyld number be interfered with in a proceeding arising out of Article 226 of the Constitution.
1.50 do Jeep Petrol Rs.
On the material on record that the buses were carrying companylege students and employees by companylecting fees and, therefore, were being used for hire or reward as a companytract carriage.
HAL KPT CAF/3 3/88/137 issued by the appellant on February 27, 1988.
The revisional authority took the view that the proceedings of the taxing officer indicated that the vehicles were used number only by its employees but also by outsiders and the office memorandum clearly indicated that it was intended to let these vehicles at stipulated hire charges number only for its own employees but also to outsiders.
They possess several vehicles which are assessed to tax under Item No.
RAJENDRA BABU, J. The appellant before us is Hindustan Aeronautics Limited situate at Sunabeda in Koraput District, Orissa State.
