- (1.) The petitioners had filed the present petition with a grievance that though they were granted permit for plying their bus on a route from Pangota to Dera Baba Jaimal Singh, but were, in fact, issued time table and permitted to ply the bus only from Dera Baba Jaimal Singh to Pathankot and not beyond that upto Pangota and still the tax for the entire route is being charged.
(2.) Learned counsel for the petitioners submitted that petitioner No. 2 was granted stage carriage permit for bus No. PB-06-F 9219 on 7.9.2011 for one return trip daily from Pangota to Dera Baba Jaimal Singh. The permit was valid upto 6.9.2016. The total length of the route from Pangota to Dera Baba Jaimal Singh is 368 kms. (return trip). The aforesaid permit was transferred by the Secretary, Regional Transport Authority in favour of petitioner No. 1 on 15.1.2015. The petitioners could ply the bus on the route as per the time table approved by Regional Transport Authority, Jalandhar. In the approved time table, the petitioners were permitted to ply the bus only from Pathankot to Dera Baba Jaimal Singh and not from Pangota to Pathankot. The total length from Pangota to Pathankot is 69 kms. (one way). As a consequence of this arrangement, the petitioners were not able to ply the bus for total 138 kms. per day out of 368 kms., for which the permit was granted.
(3.) Regarding levy of tax, learned counsel for the petitioners referred to Section 3 of the Punjab Motor Vehicles Taxation Act, 1924 (for short, 'the Act'), which provides for levy of tax in such manner and at such rates, as may be determined by the Government from time to time, provided that rate of tax is not to exceed the maximum limit as specified in the Schedule. In the Schedule, at Sr. No. 11, the rates of tax have been provided for stage carriage buses. The petitioners' bus is ordinary big bus. The maximum rate provided therefor is Rs. 20/- per km. per day. As the total length permitted to the petitioners to ply the bus was for 368 kms., the tax was being collected from the petitioner on that from the very beginning, whereas as per the factual position, the petitioners were being permitted to ply the bus only from Dera Baba Jaimal Singh to Pathankot, i.e., 230 kms. per day. The tax for the entire route should not have been charged. He further referred to Section 13 of the Act to submit that there are provisions for refund of the tax paid in excess. The impugned orders have been passed by the authorities in terms of the directions issued by this court, when the petitioners earlier approached by filing CWP No. 4550 of 2015 raising the grievance.;