- (1.) We have heard learned counsels appearing for the parties.
(2.) These Special Appeals arise out of the judgment of learned Single Judge dated 05.02.2015, by which he decided and dismissed 17 writ petitions, against the demand of tax raised in pursuance to the clarification issued by the State Government on 24.07.2014. On the issuance of the notification, by the Additional Transport Commissioner (Tax), clarifying the notifications dated 09.03.2011 and 06.03.2013, to the effect that the exemption to the new Stage Carriage Passenger vehicles purchased after the date of notification i.e.09.03.2011, and registered before 30.03.2013, and plying exclusively on Rural routes and other route (as classified under the provisions of the Rajasthan Motor Vehicles Rules, 1990), from the payment of special road tax payable under Section 4B of the Rajasthan Motor Vehicles Taxation Act, 1951, for a period of two years from the date of registration, will not be applicable to the State Carriages plying on the Inter-State routes.
(3.) By the notification dated 09.03.2011, a partial exemption was given to the Stage Carriages plying exclusively on Rural routes and other route (as classified under the provisions of the Rajasthan Motor Vehicles Rules, 1990), in payment of tax. The State Government was of the view that so far as the Stage Carriages plying on Inter-State routes are concerned, the officers of the Transport Department do not have the uniform approach. It was clarified that the Inter-State routes cannot be included within the meaning of the words "other route", and thus, the exemptions given to the vehicles plying on the Inter-State routes, shall not be applicable, and accordingly, the tax should be imposed. Consequently, the demand of tax has been raised, for the period, the exemption was given. The Taxing Authority also imposed penalty on such demand under Section 6 of the Rajasthan Motor Vehicles Taxation Act, 1951.;