registered for one purpose and using for some other purpose, by carrying excess passengers without payment of any tax,
(b) rationalise the rates ... purpose and using the same for some other purpose, by carrying excess passengers without payment of any tax, has thought it fit to this floor
depended upon the number of passengers carried in a vehicle on a given date and that when they carried excess passengers, they are taxed. While ... carriage cannot be asked to pay additional tax merely because he has carried on some occasions, more passengers than the maximum number of passengers that
body constructed on it so that it can carry a certain number of passengers, to construct on that body a lesser number of seats ... generally it was found that the stage carriage operators were carrying passengers in excess of the seating capacity specified in the Registration Certificate
uncommon that passengers sometimes keep their hands on the window sill of the window in spite of warning that the passengers should not keep their ... safely taking
all precautionary measures to carry the passengers to the destination safely. He has to avoid excessive speed, follow traffic rules, have a good
lump sum tax which has been found unreasonable for the purposes of Passenger Tax, cannot be justified for the purposes of computation of Road ... capacity of passengers carried in a motor vehicle as per permit issued thereunder, the State legislature could not levy tax on excess passengers on each
passengers of the vehicle from whom the said sum was collected was also not essential. In our view, possession of the said excess ... passengers which is wholly not essential. This apart, the respondent did not have any explanation for having carried the said excess amount. This omission
specified weight of
passengers luggage shall be carried free of charge, and
that the charge, if any, for any luggage in excess thereof
shall ... circumstances of exceptional
nature, the plying of the vehicle or carrying of the
passengers shall not be refused;
xiii) any other conditions which
passengers of the vehicle from whom the said sum was collected was also not essential. In our view, possession of the said excess ... passengers which is wholly not essential. This apart, the respondent did not have any explanation for having carried the said excess amount. This omission
that of the driver) and
of (he standing persons permitted to be carried in accordance with the
Conditions of permit granted to the owner ... excess of 2250 kg.
(ii) any motor vehicles
exceeding 2250 kg. in weight,
unladen which are not intended to
carry any passenger, goods or
other
passengers of the vehicle from whom the said sum was collected was also not essential. In our view, possession of the said excess ... passengers which is wholly not essential. This apart, the respondent did not have any explanation for having carried the said excess amount. This omission
