Ajit Kumar Sengupta, J. - (1.) In this application under Article 226 of the Constitution the petitioner has inter alia challenged the imposition of Tax introduced by the Bengal Motor Vehicles Tax (Amendment) Act, 1963 (West Bengal Act I V of 1063). The petitioner nos. 1 and 2 are the joint holders of a Contract Carriage Permit issued by the Regional Transport Authority, Calcutta Region Authority plying a taxi for 4 passengers in Calcutta and its suburbs. The Taxi-cab belonging to the petitioners have been registered in the Public Vehicles Department, Calcutta and also been granted a Certificate of Registration.
(2.) The seating capacity has been mentioned in the said Certificate of Registration only for 5. It is stated that at the time of renewal of certificate of fitness of the said taxi-cab and after the original figure '5' the figure "l" was added. In other words the said taxi-cab is valid for carrying 5 passengers and one driver.
(3.) The petitioner no. 5 is the holder of a contract carriage permit, issued by the said Regional Transport Authority, Calcutta Region authorising him to ply a taxi for 4 passengers inter alia in the whole of Calcutta Metropolitan area as also Basirhat, Bongon, Diamond Harbour and other areas on counter-signature by the State Transport Authority, West Bengal. The said Taxi Cab has been registered in the Public Vehicles Department, Calcutta and has been granted a Certificate of Registration in which the seating capacity of the said taxi cab is shown as '5'.;