The classification of vehicles for levy of taxes and fitness tests should not infringe the fundamental rights of religious and charitable institutions.

Notification S.O.1248 (E) dated 011. 2004 is challenged on the ground that Omni Buses belonging to the Petitioner Society have been categorized as transport vehicles and therefore, Notification is ultra vires.

2. Briefly stated case of the Petitioner is as follows:-

(i) Petitioner is a religious and charitable institution registered under the Societies Registration Act. Petitioner is an international organization doing extensive religious and charitable work. Head Quarters of the Petitioner Mission is situated in Chennai and it has branches all over India. For its religious work and preaching work in various States, Petitioner has acquired vehicles including Omni buses from time to time.

(ii) Petitioner owns about 30 Omni Buses registered under the caption Omni Buses for private use. Petitioner Mission has purchased a bus bearing registration No. KL-5 H5292 from Kerala and when the Petitioner Mission has produced the purchased bus KL5 H-5292 before 3rd Respondent for registration, 3rd Respondent stated that they would register the vehicle only under the category of transport vehicle in view of the Notification of the 1st Respondent dated 011. 2004 as clarified in its letter dated 010. 2006. Since the Omni Buses owned by the Petitioner Mission do not come under the category of transport vehicle, they cannot be categorized under the heading transport vehicle.

(iv) According to the Petitioner, registration of vehicles belonging to religious institution as transport vehicle would clearly infringe the right of the religious institutions enshrined under Article 25 of Constitution and seeks to quash the notification of the 1st Respondent dated 011. 2004 and direct the 3rd Respondent to register the Omni Bus of the Petitioner Mission as "Omni Bus for private use".

3. Second Respondent has filed counter stating that under Notification dated 16. 1992, 1st Respondent has classified both transport and non-transport vehicles. Under the heading non-transport vehicles in column (xiv), there is a classification as "Omni Bus for private use. It is averred by the 2nd Respondent that such registrations of omni buses were misused for commercial purposes leading to huge loss of revenue to State Government. In its clarification, Government have introduced another classification of the vehicle Omni bus for private use has been deleted and new notification was made for Private Service Vehicle".

4. Case of the Respondent is that 1st Respondent has clarified in its letter dated 010. 2006 that in so far as registration of vehicle (having more than 6 seats) of Charitable/Philanthropic institutions is concerned, such vehicles widely use the road and therefore, be appropriately registered in transport category and they should undergo fitness test and such vehicles should be endorsed as Private Service Vehicles and be registered in transport category. According to the Respondents, Petitioner Mission falls within the category of Private Service Vehicle under Transport category for which tax of Rs.150/- per seat per quarter is to be leviable and since the 1st Respondent has issued a Notification only to curb the wrong doer and to restrict the revenue loss to the Government, Petitioner Mission cannot challenge the Notification by way of filing of Writ Petition.

5. In exercise of power under Sec.41 (4) of Motor Vehicles Act, S.O.451(E) dt 19.06.1992 was passed classifying Omni Buses for private use as non-transport vehicle. In the said Notification, Omni Buses by itself was classified as transport vehicle (vide clause xxiii).

6. In supersession of the earlier Notification, S.O.451 (E) S.O.1248(E) dt 011. 2004, was issued whereby the classification of the vehicle Omni Buses for private use has been deleted. Under the new Notification Omni Buses was made as private service vehicle under the category of transport vehicle. Omni Bus has been kept in the category of transport vehicle with a view to bringing it under the purview of fitness regime as it