9911796707
TMI Blog2016 (10) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of tax per seat in respect of such Deluxe services are provided in the first Schedule of the Taxation Act. Therefore, in order to make any permit holder liable to pay tax per seat applicable to a Deluxe bus, the vehicle has to provide for seating arrangement and other features in accordance with Rule 128 of the Central Rules and Rule 158 (2) & (3) of the Rules of 1994. However, on perusal of the Traffic Inspector's verification report, it would clearly appear like noon day that the petitioner's vehicle has seating capacity of 2 x 3 and not two and two or one 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 25.08.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically allows otherwise. (2) The State Transport Authority may, by general or special order, direct that vehicles plying 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 arrangements, which reads as under :- (10) Seats and seating arrangements.----- (ii) Seating layout shall be [tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for seating arrangement and other features in accordance with Rule 128 of the Central Rules and Rule 158 (2) (3) of the Rules of 1994. However, on perusal of the Traffic Inspector's verification report, it would clearly appear like noon day that the petitioner's vehicle has seating capacity of 2 x 3 and not two and two or one and two or one and one on either side, as provided under Rule 128(10)(ii) of the Central Rules. 12. 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. 13. It also requires notice that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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