Sangeet Lodha, J. - (1.) BY way of this writ petition, the petitioner has questioned legality of the assessment order passed by the Taxation Officer determining the liability of tax, surcharge and penalty payable on the vehicles owned by the petitioner -society and the demand notice issued pursuant thereto, under the provisions of Rajasthan Motor Vehicle Taxation Act, 1951 (for short "the Act").
(2.) THE petitioner, a society registered under the Rajasthan Societies Registration Act, 1958 (for short "the Act of 1958"), constituted with the sole object to run the school for extending education to the children and their overall development, owns certain vehicles which are exclusively used for carrying the children to their school and home. The educational institution run by the petitioner -society is recognised by the Department of Education, Government of Rajasthan. The State Government vide notification dated 21.7.93 issued in exercise of the power conferred by sub -section (1) of Section 3 of the Act, exempted the motor vehicles exclusively used for carrying the children to and from the school, by the educational institutions recognised by the State Government or the educational institutions registered under the provisions of the Act of 1958, from payment of tax under the provisions of the Act. Thereafter, the Commissioner, Transport, vide office order dated 31.3.08/1.4.08 clarified that the vehicles with the sitting capacity 8 or more owned by recognized educational institutions, exclusively used for carrying the children to and from the school shall be registered in 'P' series and are exempted from payment of tax in terms of notification dated 21.7.93 issued by the State Government.
(3.) THE petitioner -society owns a vehicle TATA ACE -Magic bearing registration No. RJ22 -PA -0911, having sitting capacity of 8, which is exclusively used for transportation of the children to and from the school run by the petitioner -society. The vehicle stands duly registered as 'Children Vehicle' vide certificate dated 5.8.08 issued by the Secretary, Regional Transport Authority, Pali.;