Khuman Singh S/o Smrith Singh Vs State of Rajasthan (Rajasthan High Court)
Rajasthan High Court held that amendment to notification dated 10.07.2019 made vide notification dated 24.02.2021 by adding new category ‘Sleeper Bus’ is valid. Accordingly, levy of motor vehicle tax on ‘Sleeper Bus’ upheld.
Facts- The petitioner is the registered owner of a motor vehicle, registered on 15.06.2017 as a ‘Bus’ with body type ‘Sleeper’, and operating under a valid contract carriage permit for plying vehicle exclusively within the Revenue Divisional Limits. Vide Notification dated 10.07.2019 issued under the Rajasthan Motor Vehicles Taxation Act, 1951, motor vehicle tax was prescribed on the basis of the class of vehicle and seating capacity, with ‘body type’ considered only for computation purposes, and the petitioner’s vehicle accordingly fell under Serial No. 7(a)(ii) of the said Notification.
The present writ petition raises a challenge to the amendment made by Transport Department, Government of Rajasthan by Notification dated 24.02.2021, whereby, a new category at S.No.7(a)(iii) has been inserted in the existing Notification dated 10.07.2019. Challenge has further been made to the notice issued by the respondents in Form M.T.R. dated 24.03.2023 and demand notice issued in Form M.T.Q. dated 21.06.2023. A further declaration has been sought to the effect that the petitioner be assessed and taxed as per S.No.7(a)(ii) of Notification dated 10.07.2019 read with notification dated 24.02.2021 and be granted exemption thereunder.
