A.N.Varma, J. - (1.) THE petitioner purports to be an Association of owners of Matadors and other various types of vehicles, described in the first paragraph of the petition. All these vehicles are stated to have been granted Motor Cab (Taxi Cab) permits from the State Transport Authority. The petitioners are aggrieved by a circular dated 26 -11 -1981 issued by the Transport Commissioner which was communicated by the Deputy Transport Commissioner to all the Regional Transport Authorities directing them to charge passenger tax from the Taxi cabs which are carrying more than six passengers. The circular is assailed on the ground that it illegally provides for the collection of tax from these motor cabs. The contention is that as motor cabs are adapted to carry only six passengers (besides the driver), they go out of the purview of the U.P. Motor Gadi (Yatri Kar) Adhiniyam. The learned counsel submits that passenger tax could be collected in respect of such vehicles only which are adapted to accommodate six passengers beside the driver or if the motor cab is legally carrying more than six passengers besides the driver.
(2.) WE are unable to agree. Clause (g) of Section 2 of U.P. Motor Gadi (Yatri Kar) Adhiniyam, 1962 defines "Stage Carriage" as: - - "Stage Carriage" means a motor vehicle carrying or adapted to carry more than six passengers (excluding the driver), and which carries passengers for hire or reward, at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey and includes any omnibus when used as a contract carriage (Emphasis added). It will thus be seen upon the plain terms of Section 2(1)(g) that stage carriage means both when the motor vehicle is adapted to carry more than six passengers as well as when it is "carrying" more than six passengers. Even if, therefore, the stage carriage is not adapted to carry more than six passengers, the tax will be attracted if the motor cab is actually carrying more than six passengers for hire or reward at separate fares.
(3.) LEARNED counsel is, therefore, not right in contending that it is only if the motor cab is so constructed or adapted as to carry more than six passengers that it will come within the mischief of the definition of the "stage carriage".;