TaxTMI 
TaxTMI 
2012 (9) TMI 1234
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....nditions for grant of permit for auto rickshaws plying in NCT of Delhi. Paras No. 24 and 26 under challenge deal with the provision of GPS / GPRS devices in auto rickshaws. While W.P.(C) No. 2878/2011 has been preferred by 197 drivers and / or owners of auto rickshaws, W.P.(C) No. 3519/2011 has been preferred by Trade Unions of Auto Rickshaw Permit Holders / Drivers of Delhi, W.P.(C) No. 3590/2011 has been preferred by 241 drivers and / or owners of auto rickshaws and W.P.(C) No. 6547/2011 has been filed though by another 10 drivers / owners of auto rickshaws, but as a Public Interest Litigation. Notices of the petitions were issued. Vide interim order dated 03.05.2011 in W.P.(C) No.2878/2011, coercive steps against the petitioners therein were restrained. Though the other writ petitions were pending before the learned Single Judges of this Court, but owing to the public interest litigation entailing the same question pending before this Bench, were with the consent of the counsels, transferred to this Bench and the counsels have been heard. 2. The impugned revised conditions for grant of permit: (i) require the auto rickshaws to be fitted with GPS / GPRS, two way commu....
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....e available for less than Rs. 5,000/-, while an amount of Rs. 15,000/- per year is being claimed; (d) the direction for collection of 50 paise per kilometer also being beyond the entitlement of the respondent STA. It is pleaded that there are approximately 55,000 auto rickshaws providing a source of livelihood to approximately 1,00,000 auto rickshaw drivers, earning less than Rs. 6,000/- per month and the levy aforesaid would eat into their earnings and livelihood; (e) that the conditions aforesaid are without any reason and whimsical - it is pointed out that no such provisions have been made qua taxi or buses which like auto rickshaws also ferry passengers; (f) Rule 81 of the Central Motor Vehicles Rules, 1989 provides for payment of Rs. 200/- as annual fitness charges and collection of Rs. 15,000/- per annum at the time of fitness is ultra vires; and (g) Section 74 of the Act does not empower the respondent STA to prescribe installation of GPS / GPRS devices. 4. The respondent STA in its counter affidavit has pleaded: (I) that the Ministry of Urban Development (Metro Rail Cell), Government of India, as a part of its decision to mode....
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....ears, the Certificate of Fitness has to be obtained every year; that Rule 81 prescribes the fee which could be charged and no fee beyond that as is purported to be done can be charged. With reference to Article 265 of the Constitution of India, it is contended that no tax can be levied or calculated except by authority of law and it is argued that the amounts sought to be recovered under the revised Permit Conditions are without authority of law. To justify that the same amounts to taxation, attention is invited to Article 366 (28) defining "taxation" as including imposition of any impost. Reliance is placed on: (i) Commissioner of Central Excise, Lucknow, U.P. Vs. M/s Chhata Sugar Co. Ltd. (2004) 3 SCC 466. (ii) LaLa Hari Chand Sarda Vs. Mizo District Council AIR 1967 SC 829 (iii) AIR India Vs. Nergesh Meerza (1981) 4 SCC 335 It is yet further argued that if Section 74(2) is read as enabling the respondent STA to levy any new conditions un-relatable to those specified in Clauses (i) to (xii) of Section 74(2) of the Act, it would be hit by the doctrine of excessive delegation; that the Executive power of the Government under Article 73 of the Constitut....
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....ller cross section. The Apex Court in M.C. Mehta Vs. Union of India (1997) 8 SCC 770 in the context of Motor Vehicles Act itself held that the claim of any right by an individual or even a few persons cannot override and must be subordinate to the larger public interest and this is how all provisions conferring any individual right have to be construed. The existing provisions of the Act were held sufficient to clothe the transport authorities with ample powers to control and regulate the traffic so that no vehicle being used in a public place poses any danger to the public in any form. It was further held that the Road Transport Authorities have to ensure that the motor vehicles do not endanger the public. Accordingly, the Road Transport Authority (RTA) was held entitled to require the fitting of the speed governors in the motor vehicles. However, since other petitions have been filed by the affected persons as well, the matter has been considered on merits. 9. We first take up the challenge to the very power of the respondent STA to mandatorily require the auto rickshaws to install GPS / GPRS and printing devices. We are unable to accept the contention that the imposition of c....
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....us provisions of the Act are vested in the Government and not in the respondent STA. The Delhi Motor Vehicles Rules, 1993 to which reference is made has been enacted in exercise of the said powers. When the respondent STA has not been empowered to make Rules, the Clauses aforesaid cannot be read as enabling the State Authority to impose conditions only by invoking the rule making power. 13. The Act and the Rules deal with motor vehicles qua which there has been scientific and technological development / advancements by leaps and bounds over the years. The vehicles are now powered by modern technology with much higher power, speed and gadgetry than could have ever been imagined. We are of the view that the residuary powers under Section 74 of the Act were granted to enable the respondent STA to deal with the said advancement in technology and to impose conditions in relation thereto and the said power of the respondent STA cannot be restricted by holding that the conditions to be imposed under the residuary clauses have to be ejusdem generis to the conditions specified. Supreme Court in Suresh Jindal Vs. BSES Rajdhani Power Ltd. (2008) 1 SCC 341 in the context of the Indian Elect....
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....stallation of GPS / GPRS or printing devices would be recovered within a month‟s time from the additional charge of 50 paise per kilometer which the auto rickshaw owners / drivers have been empowered in the Notification to collect. Now, in any case the respondent STA has reduced the said amount to Rs. 7,500/-. There is thus no burden on the petitioners from the expenditure required to be incurred on the installation of the equipment or operation thereof. We may even otherwise state that whenever a new measure is introduced, certain hit and trial in best implementation thereof is implicit and merely because the respondents are not in a position to arrive at the amount with mathematical precision, is no reason for striking down the provision if otherwise found intra vires. We may notice that no member of the public using auto rickshaws has come forward protesting against levy of such charge and it is not for the auto rickshaw permit holders / drivers to protest thereagainst. We also do not find the conditions imposed to be in excess of or in abuse of the powers conferred on the STA. Mention may also be made of the Division Bench judgment of the Calcutta High Court in Calcutta H....