S.R.SINGH - (1.) Questions raised in this writ petition are two fold: First, whether buses owned by recognised educational institutions and used exclusively for the conveyance of pupil to and from the institution come within the purview of "public service vehicle" so as to be liable to pay additional tax under Section 6 of U. P. Motor Vehicles Taxation Act, 1997 (hereinafter referred to as the Act)?; Second, whether the exemption from payment of additional tax under the Act granted to "stage carriages" owned by recognised educational institution and used exclusively for transportation of pupil of the institution to and from the institution granted vide clause (v) inserted in Rule 29 of the U. P. Motor Vehicles Taxation Rules, 1998 (in short the Rules) vide Notification dated 28-4-1999 is retrospective in operation?
(2.) . The instant petition has been filed by 'All India Public School's Welfare Society, Ghaziabad', a registered society through its President Shri Gyan Prakash for a general direction to the respondents to treat the buses owned by recognised educational institutions as exempted from the liability of payment of additional tax with effect from 9-11-1998 i.e. from the very inception of the enforcement of the Act. The relief is not in respect of any particular motor vehicle owned by any particular educational institution and used for transportation of students to and from the institution. It is rather general and declaratory in nature in that the mandamus sought for is that the respondents be directed to treat the buses owner by recognised educational institutions exempted from payment of additional tax from the very commencement of the Act, i.e. from 9-11-1998.
(3.) . Sri Ashok Mehta, Chief Standing Counsel does not dispute that with effect from 28-4-99, "stage carriages" owned by recognised educational institutions and used exclusively for the conveyance of pupil to and from the institution are exempted as per clause (v) of Rule 29 from the liability to pay additional tax under the Act. The respondent authorities are, however, insisting upon payment of additional tax even irrespect of stage carriages owned by recognised educational institutions and used exclusively for the conveyance of pupil to and from the institution in respect of the period prior to 28-4-1999.;