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2016 (10) TMI 557 - CHHATTISGARH HIGH COURT

2016 (10) TMI 557 - CHHATTISGARH HIGH COURT - TMI - Payment of motor vehicle tax, penalty and interest - the petitioner is plying a Deluxe service vehicle - Held that:- Stage Carriage services are either Ordinary or Express and Deluxe. The seating arrangement of a tourist vehicle provided under Rule 128 of the Central Rules applies to the Deluxe buses, i.e., Deluxe services by virtue of Rule 158 (2) of the Rules of 1994 and the rate of tax per seat in respect of such Deluxe services are provided .....

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e and two or one and one on either side, as provided under Rule 128(10)(ii) of the Central Rules. - When the petitioner's permit is not issued for Deluxe service nor the vehicle is designed to have seating arrangement of a deluxe vehicle, the petitioner is not liable to pay tax for Deluxe services, therefore, the impugned demand deserves to be set aside. - Whether a service can be classified as Deluxe service only on the ground that the seats in the vehicle have push back or reclining fa .....

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le 8-A of the Taxation Act. - Decided in favour of assessee - WPC No. 1039 of 2016 - Dated:- 1-9-2016 - Hon'ble Shri Justice Prashant Kumar Mishra, J. For Petitioner : Shri Shailendra Kumar Bajpai, Advocate For Respondents/State : Shri Shashank Thakur, GA ORDER 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 ₹ 4, 63,320/-, penalty of ₹ 4,16,130/- and interest amoun .....

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ned a permit which is classified as Ordinary Stage Carriage services and not Express or Deluxe services. 4. On some complaint being made, the Traffic Inspector posted in the concerned route inspected the petitioner's vehicle and submitted a report Annexure R/2, to the effect that petitioner is plying a deluxe service, on the basis of which, the R.T.O. issued notice to the petitioner on 25.08.2015 and thereafter, the impugned demand notice has been issued. 5. It is argued that even accepting .....

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ly, therefore, there was no necessity of fresh assessment for imposition of tax. 7. To consider as to whether the petitioner's vehicle would be assessable to tax as a Deluxe Stage Carriage services, provisions contained under the Rules of 1994, Central Motor Vehicle Rules, 1989 (Central Rules for brevity) and the Chhattisgarh Motor Vehicle Taxation Act, 1991 (for short 'the Taxation Act') need reference. 8. Under Rule 116 of the Chhattisgarh Motor Vehicles Rules 1994 (hereinafter ref .....

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lying as Express and Deluxe services shall be painted in such colours different from the colour of vehicles plying an ordinary service or may have such special markings, as the State Transport Authority may specify and no Motor Vehicle than those operating as Express or Deluxe service shall be painted or carry marking in the manners so specified. 9. Rule 128 of the Central Rules provides for Tourist vehicles other than motor cabs. Sub-rule 10 (ii) thereof makes provision for seats and seating ar .....

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vides that the specifications for tourist vehicle, as provided for under Rule 128 of the Central Rules, shall apply to the Deluxe buses. Column - V of the table under sub-rule (3) of Rule 158 of the Rules 1994 provides that arrangement of seats in Express Vehicle shall be strictly in accordance with Rule 128 of the Central Rules by the registering authority. The rate of tax applicable to an Air-conditioned or Deluxe or Express services is provided under Entry No.IV (I) of the first schedule of t .....

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