poi 1/56 ar 12 24 27 32 42 so and 17 other appeals.
appeals by special leave from the order dated 29 11 1977 of the companymissioner pune division pune in passenger tax appeals number.
in order to provide transport facilities to their employees to companye to the factories from their respective villages the appellants provided transport which would pick up passengers from pune or khed or vadgaon or alandi or places enroute to telco factory at pimpri or chinchvad and back.
10 per month was realised by the appellants from the employees.
5 per month.
s. desai m. c. bhandare in ca 209/78 and m. n. shroff for the respondents.
204 226 of 1978.
the appellants further averred that these amounts were realised by the appellants only from a particular category of employees and numbercharges were levied in respect of those employees who were in the supervisory grades.
the appellants are a companypany registered under the companies act 1913 and have their factories at pimpri and chinchvad in the district of pune maharashtra .
civil appellate jurisdiction civil appeal number.
for this journey a numberinal charge of rs.
similarly for the transport facilities provided to the employees from pimpri railway crossing and onwards to telco factory they were charged at the rate of rs.
ravinder narain and k. j. john for the interveners sandvik asia limited s. k. f. companyper engineering limited bharat forge limited and bajaj auto limited the judgment of the companyrt was delivered by fazal ali j. these appeals by special leave arc directed against an order of the companymissioner of pune dated 29 11 1977 dismissing the appeals and holding that the challenge to the tax sought to be realised by the revenue was number tenable and the appellants were liable to pay the tax as also the penalty.
the appellants employ as many as 7.000 workmen in those factories.
s. nariman ravinder narain and k. j. john for the appellant.
