JUDGMENT

M. Katjo, J. - The Petitioner is an owner of four buses registered as contract carriages with the Regional Transport Authority, Mathura. The Petitioner entered into a contract with Indian Oil Corporation Ltd. A true copy of the agreement is Annexure 1 to the writ petition. Under this contract the Petitioner has placed its vehicles at the disposal of the Corporation for carrying the employees of the Corporation from their residences to the office of the Corporation. The Petitioner is paid charges not according to the number of passengers but according to the kilometers covered by the vehicle. In lieu of rendering such services the Petitioner is paid an amount as provided in Article 3.1 of the Contract (page of the writ petition).

2. By means of this petition, the Petitioner is challenging the levy of passenger tax under the U.P. Motor Gadi (Yatri-Kar) Adhiniyam, 1962 (hereinafter referred to as the Adhiniyam). In para 11 of the writ petition it is alleged that if a vehicle is run by a person exclusively in connection with his trade or business without any hire or reward from the passengers, the incidence of taxation under the Adhiniyam would not be attracted. In para 13 of th