RAJKAMALSARASWATI VIDYA MANDIR DHANBAD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner had initially prayed for relief that petitioner is not liable to pay additional tax under the Bihar Motor Vehicle Taxation Act, 1994 for the buses run by the petitioner-school only for the purpose of carrying the students and staff of the school for which demand letters have been issued by the respondents under the Act of 1994. Then, petitioner, by way of amendment, included the relief that provision of Section 5(2) of the Act of 1994 be declared ultra vires so far as it provides for levy of additional tax on educational institution bus as it is in violation of Article 14 of the Constitution of India.

(3.) Learned counsel for the petitioner vehemently argued that the buses run by the petitioner-school are solely and entirely for the purpose of facilitating the journey of the students and staff from their respective residences to the students and staff from their respective residences to the school and back. These vehicles cannot be equated with the commercial vehicles in any manner. Not only this, these vehicles are not burden upon the road as it is not a vehicle of commercial nature or public transport or heavy vehicle. Learned counsel for the petitioner also submitted that the taxes are levied on the vehicles according to their use as less tax is levied upon the light motor vehicle and as the vehicle increases in its weight and carrying capacity, then tax is increased which is clear from even the categorization of the vehicles provided in the Motor Vehicles Act, 1988. It is also submitted that the school buses are running for very short distance and they remain idle for more time their plying in any day. The petitioner has challenged the validity of Section 5(2) of the Act of 1992 because of inclusion of the word only "transport vehicle" without including the specific category of the vehicle "educational school bus" which is a specific category under Sub Section 11 of Section 2 of the Motor Vehicles Act, 1988 which clearly indicate that the Act has no intention to include the "educational institution buses" in the Act of 1994 for levying of the additional tax.