JUDGMENT N.K. Sodhi, J. - Petitioner is a co-operative society carrying on its transport business under the name and style of the Bajrang Co-operative Transport Society Limited, Village and Post Office Deeg, District Kaithal (for short the Society). It was allotted route No. 50 from Pundri to Deeg Chochra under the 1993 Scheme framed by the State Government pertaining to privatisation of passenger road transport in the State. It also owns a vehicle which was operating on this route. On 6.12.2000 respondent No. 5 served a notice upon the Society requiring it to take back the registration certificate and the route permit within 15 days and start operation failing which action would be taken to cancel the route permit. It is common ground between the parties that the registration certificate and the route permit were taken back by the Society on 4.1.2001 from which date it resumed its operation on the route. The respondents demanded passenger tax and also road tax from the Society for the period from 1.9.2000 to 4.1.2001 during which period the vehicle remained off the road. The Society represented to the respondents that since it did not operate on the route for the period from 1.9.2000 to 31.12.2000 as was clear from the certificate issued by the Regional Transport Authority, Jind, it (Society) was not liable to pay either passenger tax or road tax for the said period. Since the respondents did not accept the plea of the Society, if filed the present petition under Article 226 of the Constitution challenging the action of the respondents in demanding the aforesaid taxes. 2. In response to the notice of motion the respondents have filed their reply and it is averred therein that the Society has been exempted from payment of road tax under the Punjab Motor Vehicles Taxation Act, 1924 as applicable in the State of Haryana. As regards the passenger tax, the stand taken is that the Society is liable to pay the same as it had exercised the option to pay the same in lump sum in lieu of tax chargeable on passengers and that it had failed to inform the Assessing Authority that its vehicle had been taken off the road w.e.f. 1.9.2000. Reference has been made to Rule 9(6) of the Punjab Passengers and Goods Taxation Rules, 1952 (for short the Rules). 3. Reference has been made to Rule 9(6) of the Punjab Passengers and Goods Taxation Rules, 1952 (for short the Rules). 3. We have heard counsel for the parties and are of the view that the writ petition deserves to be dismissed. Passenger tax in the State of Haryana is payable under the Punjab Passengers and Goods Taxation Act, 1952, as applicable to that State (hereinafter referred to as the Act). Section 3 is the charging section and the relevant part of this section with which we are concerned, reads as under :- "3. Levy of Tax. - (1) There shall be levied, charged and paid to the State Government a tax at such rate not exceeding sixty per centum of the value of - (i) fare or freight, as the case may be, on all passengers and goods carried by a motor vehicle other than a private carrier; and (ii) xxx xxx xxx Provided that in case of contract carriages, public carriers and private carriers, the State Government may accept a lump sum in lieu of the tax chargeable on passengers and goods respectively, in the manner prescribed. Provided further that in case of stage carriage, the State Government may accept a lump sum in lieu of the tax chargeable on passengers and goods, in the manner and subject to such conditions as may be prescribed: xxx xxx xxx xxx xxx xxx xxx xxx." From a reading of the aforesaid provision it is clear that passenger tax is payable on all passengers carried by a motor vehicle other than a private carrier. The second proviso to Section 3(1) of the Act provides that in the case of stage carriage the State Government may accept a lump sum amount from the operators in lieu of the tax chargeable on passengers and this shall be done in the manner and subject to such conditions as may be prescribed by the Rules. Rule 9 of the Rules prescribes the method of payment of tax. The relevant part of this Rule is reproduced hereunder for facility of reference :- "9. Method of payment of tax. Rule 9 of the Rules prescribes the method of payment of tax. The relevant part of this Rule is reproduced hereunder for facility of reference :- "9. Method of payment of tax. - (1) Tax shall be paid in one of the following manner :- (i) By stamping the ticket or receipt with an impressed, embossed, engraved or adhesive stamp (not already used) issued by the State Government for the purpose of the Act and denoting that the tax due has been paid. (ii) Where impressed, embossed, engraved or adhesive stamps are not available or the commissioner so directs, the amounts of tax payable shall be deposited by the owner in cash into the Government Treasury at such intervals and in such manner as laid down in rules. Provided that in the case of contract carriages, public carriers and private carriers an owner may, at his option pay to the State Government the following lump sum per annum, in lieu of the tax chargeable on fare and freight :- xxx xxx xxx xxx (2) Government may revise the lump sum rates mentioned in sub-rule (1) from time to time. Thereupon the owner of a public carrier, contract carriage or stage carriage, liable to pay tax in lump sum, will have the right to exercise his option afresh. (2-A) Permit holders granted permit under the Haryana Government, Transport Department, notification No. S.O.90/C.A.59/88/S.100/93, dated 3.11.1993 for 53/54 seater full body buses and 30 seater mini buses, shall pay lump sum passengers tax on monthly basis to be calculated on a minimum of 200 kilometers per day operation and 50% assumed occupancy of the bus. The rate of lump sum passenger tax per month shall be as under :- 54 seater bus (excluding driver and conductor) 52 seater bus (excluding driver and conductor) 30 seater mini-bus (excluding driver and conductor 1 2 3 Rs. 16,000 Rs. 16,000 Rs. 10,000 (3)(a) The owner who intends to exercise the option shall make an application in form P.T.T.1-A, to the - (i) Assessing Authority of the District in which he is registered under section 8 of the Act; or (ii) Officer incharge of any sales tax check barrier set up by the State Government under Sub-section (7) of section 37 of the Haryana General Sales Tax Act, 1973; on any day during the quarter immediately preceding the quarter for which the tax is due. Provided that in the case of a motor vehicle purchased during the quarter, the application shall be made within fifteen days of the date of purchase. (b)(i) The Assessing Authority or the officer incharge of the sales tax check barrier shall issue a permit in form P.T.T.2-A. (ii) The officer incharge of the Sales Tax check barrier issuing a permit in form P.T.T.2-A shall immediately inform the Assessing Authority concerned regarding the issue of the permit indicating its number and date. (c) The permit in form P.T.T.2-A shall be kept on the motor vehicle and shall be produced for inspection on demand by an officer of the Excise and Taxation Department who is not below the rank of the Taxation Inspector. (d) Option once exercised shall remain in force till the Assessing Authority permits the owner to withdraw it. (emphasis supplied). (e) The Assessing Authority may, without prejudice to any other action that may be warranted under the Act or these rules, cancel the option in case of defaults in regard to the payment of lump sum after affording the owner a reasonable opportunity of being heard. (4) The lump sum shall be deposited into the Government Treasury in case by the owner of a vehicle or paid by crossed cheque in favour of the appropriate assessing authority according to the provisions of Note 4 to rule 2.5 of the subsidiary treasury rules. The said sum shall be payable in equal quarterly instalments within thirty days of the commencement of the quarter to which the payment relates and the assessing authority shall grant a clearance certificate in form P.T.T.5-A in token of having recovered the tax. (4-A) The lump sum payment shall be deposited into the Government Treasury by the permit holder under the scheme of privatisation of passengers road transport in accordance with the Haryana Government, Transport Department, Notification No. S.O.90/C.A.59/88/S.100/93 dated 3.11.1993, or paid by crossed cheque in favour of the appropriate assessing authority according to the provisions of note 4 to rule 2.5 of the subsidiary treasury rules. The said sum shall be payable in monthly instalments within the first 20 days of the month to which the payment relates. The said sum shall be payable in monthly instalments within the first 20 days of the month to which the payment relates. (5) Where the owner of a vehicle, opting to pay tax in lump sum under this rule has not carried goods in his vehicle for a complete calendar quarter and produces an order from the competent authority under the Punjab Motor Vehicle Taxation Act, 1924, that he has been exempted from the payment of tax for the said quarter, no tax shall be payable under this rule for that quarter. (6) The owner of vehicle, opting to pay tax in lump sum under this rule shall inform the assessing authority concerned as soon as his vehicle goes out of use. In case the vehicle is put on the road within the course of the quarter an intimation to that effect shall be sent to the assessing authority concerned within ten days of this event. (7) xxx xxx xxx (8) xxx xxx xxx." A reading of Rule 9 of the Rules makes it abundantly clear that where the owner of a stage carriage has opted to pay a lump sum in lieu of tax chargeable on passengers, there is no provision to exempt such owner from paying passengers tax on the ground that the vehicle did not operate on the route during a particular quarter. Rule 9(5) of the Rules, however, exempts the owner of a goods carrier from paying goods tax for a particular quarter if he has not carried goods in his vehicle for a complete calendar quarter and in that event he has to produce a certificate of exemption from the competent authority under the Punjab Motor Vehicles Taxation Act, 1924. This exemption is granted by the rule making authority even where owner of the goods carrier has opted to pay a lump sum in lieu of tax chargeable on goods. It may be mentioned that the exemption certificate under the Punjab Motor Vehicles Taxation Act, 1924 is granted only to such vehicles when it is proved to the satisfaction of the authority concerned that the vehicles did not operate on the road for a complete calendar quarter. Since no such exemption has been provided for sage carriages carrying passengers, the petitioner cannot claim that it is not liable to pay passenger tax merely because its vehicle remained off the road for a complete calendar quarter. Since no such exemption has been provided for sage carriages carrying passengers, the petitioner cannot claim that it is not liable to pay passenger tax merely because its vehicle remained off the road for a complete calendar quarter. The vires of Rule 9(5) of the Rules granting a similar exemption in the case of goods carriers is not under challenge before us and, therefore, we have no hesitation in rejecting the claim of the petitioner. In the result, the writ petition fails and the same stands dismissed with no order as to costs. Petition dismissed.