Section 30(6) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(6)"Deluxe stage carriage" or Deluxe Bus" means a bus which conforms to the followings specifications:(I)each passenger's seat-(i)should have a minimum area of 45.8*45.8 centimeters measured on the straight lines along and at the right angle to the front of each seat;(ii)should be provided with seat cushion of 10 centimeters;(iii)should be provided with back rest of the height of 71.2 centimeters with 5 centimeters thick cushion with foam rexine cover or tapestry cover and head rest of 40/17.78 centimeters *26.67 centimeters.(II)Seating arrangement:- seating layout should be two and two on either side, all seats facing forward with a clear space of not less than 71.2 centimeters between the back of seats with 38 centimeters leg space.(III)Windows: -142.5 centimeters wide fitted with filmed safety glasses conforming to the specifications laid down by the Bureau of Indian Standards.(IV)Driver's Cabin: Driver's cabin should be half partitioned , and(V)should have the facilities of an audio system and internal fluorescent tube lighting.
