B.L. Yadav, J. - (1.) THE writ petition was dismissed on 11.2.1994 and the reasons were to follow. The reasons are as follows: - - By this petition under Article 226 of the Constitution of India, the prayer is that by issuing a writ of mandamus the respondents may be directed not to realise the passenger tax from the Motor Cabs (Standard 20 and Mahindra Model) Vehicles and the respondents may further be directed not to compel the members of the petitioners Association to pay passenger tax in pursuance of the Circular dated 15th September, 1993 (Annexure 11 to the Writ Petition). The further relief is that by issuing a writ of mandamus the respondents may be directed to grant certificate of fitness of the Motor cabs without compelling the members of the petitioners Association to deposit passenger tax in pursuance of the aforesaid circular.
(2.) THE facts are almost admitted. The circular dated 15th September, 1993 was issued providing certain precautions to be taken while granting permit or certificate of fitness to the vehicles like Hindustan Trekker, Mahindra Jeep and Motor Cab. The passenger tax is payable under Section 3 of the Motor Gadi (Yatri Kar) Adhiniyam, 1962 (for short Adhiniyam). The scheme of the Adhiniyam appears to be that Section 2 of the Adhiniyam is the definition clause providing the definition of 'stage -carriage' which means a motor vehicle carrying or adapted to carry more than six passengers (excluding the driver), and which carries passengers for hire or reward. Section 4 of the Adhiniyam provides for exemption from tax. The method of collection of tax has been provided under Section 5 of the Adhiniyam. Under Section 6 of the Adhiniyam, returns have to be submitted. Section 7 of the Adhiniyam provides that tax shall be paid every month in the Government Treasury. Section 10 of the Adhiniyam provides penalty for non -payment of tax. Section 13 provides for an appeal against a direction for payment of penalty under sub -section (2) of Section 6 of the Adhiniyam and also against the order of determination of tax under sub -section (1) of Section 8 of the Adhiniyam payable to the State Government by the operator.
(3.) THE expression 'Maxi Cab' has been defined under Section 2(22) of the Motor Vehicles Act, 1988 (for short the Act). 'Maxi Cab' means any motor vehicle constructed or adapted to carry more than six passengers but not more than twelve passengers including the Driver for hire or reward and 'Motor Cab' as defined under Section 2(25) of the act means any motor vehicle constructed or adapted not to carry more than six passengers excluding the Driver for hire or reward whereas the 'stage carriage' defined under Section 2(4) means a motor vehicle carrying or adapted to carry more than six passengers (excluding the driver) for hire or reward. The certificate of fitness is issued in view of the provisions of Section 56 of the Act.;