1 S.B.CIVIL WRIT PETITION NO.3611/2000 Saraswati Shiksha Samiti, Mandya Road, Pali v. State of Rajasthan & Ors. Date of Order :: 12th July, 2007 HON'BLE MR.JUSTICE GOVIND MATHUR Mr. Anil Bhandari, for the petitioner. Mr. B.L.Tiwari, Deputy Government Advocate. .... The petitioner, a society registered under the Societies Registration Act, is running a school in the name of “Saraswati Vidhya Mandir, Saraswati Nagar, Mandia Road, Pali”. The school is providing bus facility to transport the students for their home to the school and vice versa. For the purpose, the school is having two motor vehicles with registration numbers RNQ-6985 and RRM-2989. The respondents imposed special road tax upon the motor vehicles referred above by considering them as private service vehicles under the Rajasthan Motor Vehicle Taxation Rules, 1951 (hereinafter referred to as “the Rules of 1951”). The same is under challenge in this petition for writ. The contention of counsel for the petitioner is that the buses owned by the petitioner society come within the purview of exempted category of the motor vehicles as prescribed under Rule 28 of the Rules of 1951. 2 Per contra, in reply to the writ petition the stand of the respondents is that the Government of Rajasthan issued a notification dated 1.10.1982 exempting tax liability under Rule 4(1) of the Rules of 1951. Heard the counsel for the parties. It is not in dispute that the buses owned by the petitioner society are used solely for the purpose of an educational institution i.e. recognised by the Government of Rajasthan and whose managing committee is a society registered under the Societies Registration Act, 1958. Clause (g) of Rule 28 of the Rules of 1951 prescribes that any motor vehicle owned by and used solely for the purpose of any educational institution i.e. recognised by the Government or whose managing committee is a society registered under the Societies Registration Act shall be having total exemption from liability to taxation. The petitioner is claiming exemption from tax liability under Rule 28 of the Rules of 1951 and not under the notification dated 1.10.1982. The statutory exemption is available to the petitioner as the motor vehicles concerned are owned and exclusively used for the purpose of an educational institution. The educational institution is admittedly a recognised one and its managing committee is also registered under the Societies 3 Registration Act, 1958. Thus, the special road tax imposed on the motor vehicles in question is without jurisdiction. Accordingly, this petition for writ is allowed. It is declared that no special road tax could be levied from the petitioner with regard to motor vehicles having registration numbers RNQ-6985 and RRM- 2989. The sum already levied as tax from the petitioner under the Rules of 1951 is ordered to be refunded to the petitioner within a period of three months from today with interest @ 6.5% per annum from the date of recovery of tax. No order to costs. ( GOVIND MATHUR ),J. Kkm/ps.