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2011 DIGILAW 2360 (PAT)

St. Karen's High School v. State of Bihar

2011-11-28

BIRENDRA PRASAD VERMA, R.M.DOSHIT

body2011
ORDER This petition under Article 226 of the Constitution is filed by the petitioners, two Secondary Schools, situated at Patna. 2. The schools claim that they are affiliated to the Council for Indian Schools Certificate Examination. They being educational institutions, the school buses plied by them for carrying the students are liable to tax as seven-seater buses irrespective of their actual capacity, as envisaged by the Government Notification dated 16th July 1994 issued in exercise of power conferred by Section 7 of the Motor Vehicles Taxation Act, 1992. 3. Learned counsel Mr. Alok Kumar Sinha has appeared for the petitioners. He has submitted that though the petitioners are the educational institutions, the school buses owned by them are taxed under the Motor Vehicles Taxation Act, 1992 for their actual capacity and not as seven-seater buses as envisaged by the aforesaid Notification. He has submitted that similar issue raised in the matter of R.P.S. Residential Public School & Ors. Vs. State of Bihar & Ors. (CWJC No. 11157 of 1997) has been disposed of by this Court (Coram: B.M. Lal, CJ & S.K. Singh, J) on 20th January 1998. 4. Mr. Sinha concedes that the aforesaid Notification dated 16th July 1994 has since been repealed by the State Government under its Notification dated 14th May 1998. In the submission of Mr. Sinha, the petitioners are, therefore, entitled to the relief claimed by them for the period up to 14th May 1998. 5. The State Government has contested the writ petition. According to the State Government, the petitioners not being educational institutions recognized either by the Central Government or the State Government or any statutory authority created by the Central Government or the State Government, the petitioners are not entitled to the benefit under the Government Notification dated 16th July 1994. 6. Mr. Alok Kumar Sinha has submitted that at the relevant time there were no statutory provisions requiring recognition of any school by the State Government. He has submitted that as settled by this Court in the matter of R.P.S. Residential Public Shool (supra), once a school is affiliated to the Council for Indian Schools Certificate Examination, no further recognition is required. He has candidly conceded that the aforesaid Notification dated 16th July 1994 has been repealed by the State Government by Notification dated 14th May 1998. 7. He has candidly conceded that the aforesaid Notification dated 16th July 1994 has been repealed by the State Government by Notification dated 14th May 1998. 7. We are of the opinion that a composite writ petition in the present nature by two schools for individual relief is not maintainable. Although the petitioners have asserted that they are affiliated to the Council for Indian Schools Certificate Examination, there is nothing on the record to support the assertion. The only relevant document produced on the record is a demand notice dated 31st October 1997 served upon the petitioner no. 2, St. Paul’s High School, in respect of Bus No. BR-1P-393 for a total sum of Rs. 36823.50 covering the period from 24th August 1996 to 23rd November 1997. The said notice does not disclose whether the said demand is raised on the basis of actual passenger carrying capacity of the bus or as a seven-seater. The tax token dated 23rd August 1996 (Page 41) refers to seven seats. It may be noted here that the Government Notification dated 16th July 1994 itself provides that “educational institution” means an educational institution recognized by the State Government, Central Government or statutory authority created by the Central Government or the State Government. It is not the case of the petitioners that either of the petitioners school is recognized by the Central Government or the State Government. 8. We are unable to agree with Mr. Sinha. As recorded hereinabove, the petition in the present nature is not maintainable. Besides, in respect of the petitioner no. 1, St. Karen’s High School, no cause of action has arisen. In absence of any cause of action, the relief, as prayed for, cannot be granted. 9. So far as the petitioner no. 2, St. Paul’s High School is concerned, it had the alternative remedy of appeal under Section 26 of the Bihar Motor Vehicles Taxation Act, 1992 against the demand notice. In view of the alternative remedy available to the petitioner no. 2, the challenge in the writ petition is not maintainable. 10. For the aforesaid reasons, the petition is dismissed.