V.N.KHARE,J. - (1.) THIS writ petition has been filed with a prayer that a mandamus be issued directing the respondents not to realize passenger tax from the Motor Cab Standard-20 vehicles of the members of the petitioner Union.
(2.) WE have heard Shri A.D. Saunders, learned Counsel for the petitioner and we find no merit in this petition. The petitioner is a registered Union under the control and supervision of which the members of the Union operate their vehicles and they have been granted Motor Cab permits by the State Transport Authority, U.P. Lucknow. It is alleged in para 2 of the petition that all the vehicles of the members of the petitioner union have a sitting capacity of 7 persons including the driver. A list of the members of the petitioner's Union is Annexure 2 to the petition. The contention of the learned Counsel for the petitioner is that the vehicles of the members of the petitioner's Union are not stage carriage and hence they are not liable to pay passenger tax under the U.P. Motor Gadi (Yatri Kar) Adhiniyam, 1962. He has also contended that the said vehicles have a sitting capacity of only six passengers excluding the driver and hence they are not stage carriages within the meaning of Section 2(g) of the said Adhiniyam.
(3.) THE definition of 'stage carriage' in the U.P. Motor Gadi (Yatri Kar) Adhiniyam, 1962 in Section 2(g) is materially different from the definition of 'stage carriage' in Section 2(40) of the Motor Vehicles Act, 1988. The definition of stage carriage in the U.P. Motor Gadi (Yatri Kar) Adhiniyam, 1962 is as follows: 2(g) 'stage carriage' means a motor vehicle carrying or adapted to carry more than six passenger (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 contract carriage'. On the other hand the definition of 'stage carriage' in Section 2(40) of the Motor Vehicles Act, 1988 is as follows: 40. "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. ;