M.H.S. Ansari, J. - (1.) The petitioner is the registered owner of a motor vehicle registered as "Auto-Rickshaw" bearing registration No. W.B-57/2093. A copy of the registration certificate is annexure 'A' to the writ petition. In annexure 'A' the vehicle has been described as Vikram Auto-Rickshaw and in the column relation to seating capacity it is specified as 8 (7+1) including driver.
(2.) The petitioner has questioned the levy of additional tax demanded by the respondent authorities under Section 3(1) of the West Bengal Additional Tax and One Time Tax of Motor Vehicles Act, 1989 Hereinafter referred to as "the Additional Tax Act, 1989." It is the contention of the petitioner that he has paid and is liable for payment only of the tax as leviable under Section 3 of the West Bengal Motor Vehicles Tax Act, 1979 which is at the rate of Re. 1100/- annually or Re. 275/- quarterly. The petitioner contends that he is not liable to pay under the Additional Tax Act, 1989 on the ground that Auto- Rickshaws fall under exempted category of public service vehicles and are therefore not liable for payment of the additional tax. The levy and demand of the respondent authorities for additional tax is therefore said to be without authority of law.
(3.) The contention Mr. N.I. Khan, the learned Counsel fur the Respondent Tax Authority, however, is that the Vikram Diesel 3- wheeler vehicle having seating capacity of more than 6 persons including driver falls within the definition of "maxicab" and is' not entitled for exemption provided for Auto Rickshaw under the Additional Tax Act, 1989. The petitioner, it is contended by the respondent tax authorities is liable to pay additional tax.;