- (1.) Heard Sri A.R. Dube, Advocate on behalf of the petitioners and Standing Counsel on behalf of the State respondents.
(2.) Petitioners seek quashing of the Notification dated 28.10.2009 (Annexure-1 to the present writ petition) insofar as it relates to category of vehicles mentioned at serial no. 5 of the notification.
(3.) Sri A.R. Dube, counsel for the petitioners submitted before us that the Central Government in exercise of powers under Section 41(4) of the Motor Vehicles Act, 1988 (hereinafter referred to as '1988 Act') has classified Tow Trucks, Breakdown Van, Recovery Vehicles as non transport vehicles. Therefore, the State of U.P. is not justified in issuing the Notification dated 28th October, 2009 for the purposes of levy of tax on transport vehicles and to include within its ambit the specially designed vehicles, inasmuch as these specially designed vehicles, which are basically recovery van, cannot be treated as 'transport vehicles' in view of the Notification dated 19.02.1992 of the Central Government.;