Section 30(4)(b) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(b)Confirms to the following specifications:-(I)Each passenger's seat:-(i)should have a minimum area of 40*38.5 centimeters measured on the straight lines a long and at right angle to the front of each seat;(ii)should be provided with 9 centimeter thick seat cushion;(iii)should be provided with back rest of height of 56 centimeters with 2.5 centimeters thick cushion with terrycot rexine cover and head rest of 40/15.24 centimeters *23 centimeters.(II)Seating arrangement:- seating layout should be three and two on either side, all seats facing forward with a clear space of not less than 66.2 centimeters between the back of seats within 28 centimeters leg space.(III)Windows- 113 centimeters wide fitted with safety glasses conforming to the specifications laid down in rule 100 of the central Motor vehicles Rules 1989.(IV)Drive's Cabin:- Drive's Cabin should be half partitioned, and(V)should have the facilities of an audio system and internal fluorescent tube-lighting.