The writ petitioner companytented that they had paid road tax under Section 4 of Uttar Pradesh Motor Vehicle Taxation Act, 1935 in short the 1935 Act which was replaced by Section 4 of the Taxation Act.
The Taxation Act replaced the aforesaid three acts and it became operative from 9.11.1998.
On protest being raised by the transport operators, a decision was taken by the Transport Commissioner on 20.4.1999 and direction was issued to the subordinate authorities to obtain affidavit from the Stage Carriage operator to the effect that they do number carry goods in their vehicle except the personal luggage of the passengers and on filing of such affidavit the tax demanded under the new provision shall number be realised from them.
Prior to the companymencement of the Taxation Act, taxes were realised from the transport operators under the provisions of different enactments enacted i.e. United Provinces Motor Vehicle Taxation Act, 1935, Motor Gadi Yatri Kar Adhiniyam, 1962 and U.P. Motor Gadi Maal Kar Adhiniyam, 1963.
Order dated 30.10.2000 passed by the Transport Commissioner, U.P., Lucknow was also questioned.
They had paid a tax at the rate of Rs.2015/ per quarter inclusive of Rs.45 for the luggage of passengers in respect of 55 seater vehicle.
The writ petitioners had questioned the vires of Article II of Part D of the First Schedule of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 hereinafter referred to as the Taxation Act .
Dr. ARIJTI PASAYAT, J. Leave granted.
Challenge in these appeals is to the judgment of a Division Bench of the Allahabad High Court.
Several Petitions were disposed of by a companymon judgment and the writ petitions were dismissed.
With the companying into force of the Taxation Act the Authorities started demanding additional tax at the rate of Rs.45/ for every metric ton on the gross vehicles weight of the vehicle or part thereof in terms of Article II of Part D of the First Schedule of the Act.
