2011 (11) TMI 602

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.... to give 12 per cent trade tax exemption to the petitioner on the purchase of the vehicle Indigo (L.S.) by the petitioner during the Saifai Car Mela, and declare the conditions of Government Order dated December 20, 2005, as illegal. (b) issue a writ, order or direction in the nature of mandamus commanding respondent No. 4, to register the vehicle of the petitioner after its delivery by respondent No. 5 at his headquarter at Allahabad. (c) issue a writ, order or direction in the nature of certiorari quashing the 2 conditions of impugned G. O dated December 20, 2005 issued by the State Government regarding extending of trade tax exemptions only to the vehicles financed by Financial Institution based a Saifai and registration of vehicles at....

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....he amount of trade tax and State development tax; (vi) Temporary registration of vehicles (two wheelers, four wheelers, tractors, etc.), shall be obtained at the site of the Mahotsava itself; (vii) The purchaser of a vehicle who purchases after getting loan from a Financial Institution will have to get the amount of his loan at Safai during the period from December 21 to December 27 (both inclusive)". It is submitted by the petitioner that advertisements were published by the dealers of motor vehicles throughout the State, for taking benefits of the exemption at Safai Mahotsava up to December 27, 2005. Taking advantage of the advertisement made by the various vehicle dealers, including M/s. Motor Sales Ltd., M.G. Marg, Civil Lines, ....

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....ons raised by the petitioner. Clause (vii) of the Government Order dated December 20, 2005, did not strictly provide that the loans were to be obtained from financial institutions having its offices at Saifai. Clause (vii) may be interpreted in a manner that a person having applied and received the loan amount from a bank or financial institution was required to pay the amount at Saifai. The condition of obtaining temporary registration of vehicle at Saifai is in consonance with the provisions of the Motor Vehicles Act, 1988. A temporary registration has to be made at a place where vehicle is purchased and transported. The permanent registration has to be applied at a place where the person is permanently residing, or at a place where the v....