light motor vehicle or a heavy goods vehicle; (24) medium passenger motor vehicle means any public service vehicle or private service vehicle, or educational institution ... motor vehicle; (47) transport vehicle means a public service vehicle, a goods carriage, an educational institution bus or a private service vehicle; (48) unladen weight
Section 76 in The Motor Vehicles Act, 1988
76. Application for private service vehicle permit. - (1) A Regional Transport Authority may, on an application made ... grant a private service vehicle permit in accordance with the application or with such modification as it deems fit or refuse to grant such permit
Motor Vehicle
Rules 1989, and a vehicle having thirty-two or
less seating capacity (excluding driver and
conductor).
(2) Every public service vehicle, private
service ... Central
Motor Vehicle Rules, 1989."
22- Thus, it became mandatory for every public service
vehicle, private service vehicle contract carriage and
educational institution vehicle
certain class of public service vehicles meaning thereby that the vehicles which are not public service vehicles are beyond the ambit of taxing provisions ... scheme for the employees is surely a private service vehicle and not a public service vehicle which includes contract carriage and stage carriage. Therefore
matter, educational Institutions owning a motor vehicle registered as "public service vehicle" as distinguished from "private service vehicle" or "educational ... employees, such vehicles would be "private service vehicles" and not "public service vehicles".
12. The conclusions deductible from the above discussion
user of a public service vehicle and a goods vehicle without a permit and a public service vehicle is defined ... vehicles as stage carriage, contract carriage, private carriage, omnibuses etc., has itself classified these vehicles. Turning to taxation with regard to the goods vehicle
passenger of a public service caused by or
35
arising out of the use of the vehicle in a
public place ... carrying passengers in a goods
vehicle, the same would apply with equal force to
gratuitous passengers in any other vehicle also.
Thus, we must uphold
audit
enquiry report, the tax paid on the vehicles treating the
vehicles as private service vehicles is not proper and it
should be treated ... motor vehicles either on
ostensible ownership and allowed private operators who
were the actual owners to operate the vehicles as if the
vehicles were being
private service vehicle. The public service vehicle,
in terms of Section 3(35) of the MV Act means a vehicle used or adapted ... private
service vehicle is quoted herein below:-
Transport Vehicle
Non-Transport Vehicle
(1)
(2)
(i) to (vii)
(i) to (xi)
(ix) Private Service vehicle
service vehicles. Taxes in regard to the vehicles which were transferred in the name of the Company were being paid treating them as private service ... when the vehicles were transferred in its name. We are, therefore, satisfied that the vehicle answer the description of a private service vehicle and have
