JUDGMENT - P.S. PATANKAR, J.:---The petitioners by this petition filed under Article 226 of the Constitution of India are challenging the provisions of the Maharashtra Tax Laws (Levy, Amendment and Repeal) Laws, 1989 (for short, the Laws of 1989) and the Notification issued by the State Government dated 1-4-1989. By the Laws of 1989 various enactments came to be amended. They included the Bombay Motor Vehicles Tax Act, 1958 and the Bombay Motor Vehicles Tax (Taxation of Passengers) Act, 1958. The Notification dated 1-4-1989 came to be issued in exercise of the powers conferred by sub-section (1) of section 3 of the Bombay Motor Vehicles Tax Act, 1958. In this petition, we are concerned with the taxation for the petitioners vehicles for the period 1-4-1989 to 31-8-1991.

2. Petitioner No. 1 is a company incorporated under the Companies Act, 1913. It owns a fleet of 52 buses which are utilised for the purpose of transport of company employees as a welfare measure. The buses are Non A/C and can carry more than 12 passengers. The petitioners are not recovering any charges from them. The buses are not meant for commercial purpose and no fare is recovered.

3. For appreciating the contention

Click Here to Read the rest of this document