Case Law Details
Impugned demand has been raised only on the basis that the petitioner’s vehicle has push back seats or reclining seats, therefore, the vehicle falls within the definition of a Deluxe vehicle. I have examined the provisions quoted above to ascertain as to whether a service can be classified as Deluxe service only on the ground that the seats in the vehicle have push back or reclining facility. It appears, there is no such provision that only on such facility being available in a vehicle it can be classified as a Deluxe service. What Rule 128 (iii) of the Central Rules provides for is only one of the requirements of seating arrangement for a tourist vehicle and that is not the only requirement for classifying a vehicle as tourist vehicle.
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1. Petitioner is aggrieved by the demand raised by the Regional Transport Officer-cum-Taxation Authority, Raipur, directing him to make payment of motor vehicle tax at Rs. 4,63,320/-, penalty of Rs.4,16,130/- and interest amounting to Rs. 1,68,168/- totalling Rs. 10,47,618/- on the ground that the petitioner is plying a Deluxe service vehicle.
2. Indisputably, the petitioner is holding an inter State regular permit for the route Patnagarh to Raipur on his vehicle bearing registration No. OR-17-J-9244. The regular permit has been issued by the concerned authority of the State of Orissa and has been duly countersigned by the competent authority in the State of Chhattisgarh.
3. Admittedly, the petitioner has obtained a permit which is classified as Ordinary Stage Carriage services and not Express or Deluxe services.
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