TaxTMI 
TaxTMI 
2007 (2) TMI 57
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...., GJ6X-9119, GJ6X-9169 and GJ-6X-9140 are not tourist vehicle and do not fall within the scope of tourist Vehicle and hence any operation conducted by these 4 vehicles would not get covered under the category of 'Tour operator' under Section 65(52) of the Finance Act, 1994. It is against these findings that the Revenue has come up in appeal before us. 3. Learned SDR submits that the vehicles which are being plied by the respondent would be covered within the definition of tour operator inasmuch that the said vehicles are 'contract carriage' and they are engaged in the business of operating tours between two destinations. It is also his submission that the issue is squarely covered against the respondent by the judgment of t....
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....out of the ambit of 'tourist vehicle' or not. It can be seen that Section 2(43) of the Motor Vehicles Act, 1988 defines tourist vehicle as under :- "(43) "tourist vehicle" means a contract carriage constructed or adapted and equipped and maintained in accordance with such specification as may be prescribed in this behalf;" It can be noticed on careful reading of the above reproduced section that a 'tourist vehicle' has to conform to the specifications given under Rule 128 of Central Motor Vehicles Rules, 1988. The said Rule 128 of Central Motor Vehicles Rules specifies various special conditions as regards dimensions, structures, passenger entrance and exit, emergency doors, windows, driver entry and exit, etc. From the pe....
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....hicles Act and in no other type of vehicle and, therefore, necessarily such vehicle must conform to the conditions prescribed under Rule 128 of the Central Motor Vehicles Rules." Their Lordships have categorically held that first to hold for a person to be considered a tour operator, he must be operating a tourist vehicle in terms of Section 2(43) of the Motor Vehicles Act read with Rule 128 of Central Motor Vehicle Rules. The evidence produced before the lower authorities and before us indicate that the respondent is not operating 'tourist vehicles' as per Section 2(43) of Motor Vehicles Act, read with Rule 128 of Central Motor Vehicle Rules. 8. The judgment relied upon by the learned SDR in the case of Sri Pandyan Travels (supra....