Tourist vehicle classification under motor vehicle law: stay refused for lack of prima facie evidence supporting the Revenue

Stay was sought against a Commissioner (Appeals) finding that a vehicle had not been used as a tourist vehicle under the Motor Vehicles Act, 1988 read with rule 128 of the Central Motor Vehicles Rules, 1989. The record did not at that stage show that the vehicle had been constructed in the manner required for a tourist vehicle, and no prima facie material supported the Revenue's case. Relying on an earlier Division Bench view, the Tribunal found no sufficient ground to stay the appellate order, and the stay application was refused.

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Issues: Whether stay of the Commissioner (Appeals) order could be granted on the question whether the vehicle was a tourist vehicle under the Motor Vehicles Act, 1988 read with rule 128 of the Central Motor Vehicles Rules, 1989.

Analysis: The application sought stay against the finding that the vehicle had not been employed as a tourist vehicle. The record did not show, at that stage, that the vehicle had been constructed in the manner required for a tourist vehicle. In the absence of material supporting the Revenue's case, no prima facie ground was made out for staying the order. Reliance was placed on the earlier Division Bench view supporting the respondents' position.

Conclusion: Stay of the Commissioner (Appeals) order was refused.

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