- (1.) The petitioners have filed the present writ petition for the quashing of the recovery citation dated 23.11.2012 for the recovery of additional tax under the U.P. Motor Vehicles Taxation Act, 1997 (hereinafter referred to as the "Act").
(2.) The relevant facts leading to the filing of the writ petition is, that petitioner No.1 is a recognized educational school affiliated with the Central Board of Secondary Education, Delhi and is also registered under the Indian Societies Act. The petitioner No.2 is its Manager.
(3.) The petitioners contend, that a bus was purchased on 3.12.1992 for the purpose of carrying students from their residence to school and dropping them back to their residence. It was urged, that the vehicle is not being used for any commercial purpose except for the purpose of transportation of its students. In this regard, the District Inspector of Schools, Mathura made an enquiry and submitted a report dated 15.6.2006 holding that the bus was not being used for any commercial or business purposes and that the same was being used only for transportation of its students.;