- (1.) HEARD learned Counsel for the petitioner and the learned Standing Counsel.
(2.) THE petitioner has prayed for a writ of mandamus directing the respondents to charge additional tax at the rate given in the proviso to Article 1 (a) of Fourth Schedule of the Motor Vehicles Taxation Act, 1997 and for a writ of mandamus directing the respondents not to compel the petitioner to deposit additional tax at the rate given in Fourth Schedule of the Motor Vehicles Taxation Act, 1997. The petitioner is a registered owner of a bus, which carries the staff/employees of Indian Farmer Fertilizer Co-operative Limited, Phulpur, District Allahabad from their houses in Allahabad City to the factory premises in Phulpur, which is about 35 km. away from Allahabad City. In this connection they have entered into an agreement with IFFCO, a copy of which is enclosed as Annexure "1" to the writ petition. Learned Counsel for the petitioner submits that the vehicle of the petitioner is a "stage carriage" and not "contract carriage" and hence additional tax should be charged in accordance with Article 1 of the Fourth Schedule of Motor Vehicle Taxation Act, 1997 and not in accordance with Article 5. We do not agree with this submission. In our opinion the petitioner's vehicle is not a "stage carriage" but is a "contract carriage". Section 2 (7) of the Motor Vehicles Act, 1988 defines "contract carriage" as under: " (7) "contract carriage" means a motor vehicle which carries a passenger or a passengers for hire or reward and is engaged under a contract whether express or implied, for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with a holder of a permit in relation to such vehicle or any person authorised by him in this behalf on a fixed or an agreed rate or sum - (a) on a time basis, whether or not with reference to any route or distance; or (b) from one point to another, and in either case, without stopping to pick up or set down passengers not included into contract any where during the journey and includes - (i) a maxi cab and (ii) a motor cab notwithstanding that that separate fares are charged for its passengers. " Section 2 (40) of the Motor Vehicles Act defines "stage carriage" as under: "stage carriage" means a motor vehicle constructed or adapted to carry more than six passengers excluding the driver for hire or reward at separate fares paid by or for individual passengers either for the whole journey or for stages of the journey. " Under Section 2 (40) of the Motor Vehicle Act "stage carriage" means a motor vehicle, which carries passenger for hire or reward at separate fare paid by or for individual passenger. The words "at separate fare" paid by or for individual passenger means that for the vehicle to be stage carriage passengers must pay fare individually. Thus, ordinarily the buses, which run between different towns are, "stage carriage" as every passenger has to pays for his own ticket separately.
(3.) ON the other hand the "contract carriage" is one where the entire bus is taken on contract from the owner for a certain amount of money, and it is not the individual passengers who pay the fare. Thus, for example when a person takes a bus for a marriage party from one City to another, this will be a "contract carriage". Similarly, when a bus is taken on contract for carrying the workers from their residence to the factory and back, this again is not a "stage carriage" but a contract carriage because passengers are not charged separately or individually. Usually it is the company, which provides the bus service, as an amenity to the workers and it is not that the passengers have to buy tickets individually". Thus we are of the opinion that the petitioner's bus is a "contract carriage" and not "stage carriage".;