JUDGMENT :

1. Heard learned counsel for petitioner and learned Standing Counsel for the State.

2. By the present writ petition, petitioner is challenging order dated 06.02.2010 whereby a school bus registered in the name of petitioner is seized, order dated 15.01.2011 whereby tax liability has been fixed on the petitioner and order dated 09.02.2012 whereby appeal against the same is also rejected.

3. Brief facts of the case are that a school bus bearing registration number UP42A8602, registered in the name of Principal M. R. Jaipuria School was seized by Assistant Regional Transport Officer, Raebareli on 06.02.2010 near Bacchrawan, Raebareli. One of the charges levelled included carrying wedding guests without any permit for the same. Petitioner’s bus had a permit for carrying “school children only”. This alleged act was in violation of section 4(3) of the U.P. Motor Vehicles Taxation Act, 1997 (for short 'the Taxation Act of 1997') and as such by order dated 15.01.2011, petitioner was held liable to pay taxes for using the school bus as transport vehicle without any permit. Petitioner preferred an appeal against the same which was also dismissed by order dated 09.02.2012.

4. Learned c