( 1 ) IN this case a very short point emerges as to whether any Passenger Tax under the provisions of Section 3 of the U. P. Motor Gadi (Yatri-Kar) Adhiniyam, 1962 hereinafter referred to as the said Act, could be levied on the vehicles of the petitioner used for carrying its own employees or their children according to the terms of their service against a nominal maintenance charge.

( 2 ) ADMITTEDLY the petitioner had got these vehicles registered as stage carriages earlier but now it is being registered as private service vehicles. Those vehicles are part of the welfarr scheme for the petitioners employees and their children. The employees of the petitioner are transported to the Factory from particular points of the city and returned. The employees who stay within the Factory premises, the vehicle is used for carrying their children to Schools situated at the City of Allahabad. Besides this purpose, these vehicles are not used for any other purpose. The vehicle is used by a class of people only. Any body and every body are not entitled to use those vehicles. Whoever is allowed to use the vehicle according to the decision of the management are required to pay at the