IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIUPR BENCH, JAIUPR O R D E R S.B. Civil Writ Petition No.1943 of 2005. Bal Vikas Shiksha Samiti, Alwar VERSUS The State of Rajasthan and Others Date of Order ::: 24/09/2008. Hon'ble Mr. Prem Shanker Asopa, J. Mr. Amardeep Atwal, For Dinesh Yadav, for the petitioner Dr. A.S. Khangarot, Addl.Govt. Counsel for Respondents **** Heard learned counsel for the parties. By this writ petition, the petitioner has challenged the notice dated 24.11.2004, the orders dated 07.01.2005 and dated 23.02.2005 passed by the respondents and has further prayed that the Panchnama dated 16.12.2004, whereby the Registration Certificate of the School Bus of the petitioner-Society has been seized be quashed and set aside and the bus be handed over to the petitioner. The main issue is whether the bus in the name of the Secretary of the Bal Vikas Shiksha Samiti, Alwar can be said to be owned and used solely by the Society. The assessing authority as well as appellate authority have decided the issue on the ground that as per Rule 28 (g) of the Rajasthan Motor Vehicles Taxation Rules, 1951, the vehicle is exempted from the tax only in case the same is owned and used by the Society. The vehicle in the name of the Secretary cannot be equated with the vehicle owned and used by the Society. The Government Advocate has supported the aforesaid orders. I find no error on the orders passed by the assessing authority and the appellate authority. The writ petition is accordingly dismissed. (Prem Shanker Asopa) J. ashok/