ORDER
C. Satapathy, Member (T)
1. Heard both sides. This case has been listed for grant of early hearing. However, we find that the matter is quire straight forward and the same can be decided today itself on the basis of submissions made. Notification No. 5/99-CE dated 28.2.99 grants exemption to a motor Vehicle, which after clearance has been registered for use solely as Taxi. The lower authorities have denied the exemption in respect of two motor Vehicles on the ground that these two were described as Motor Cabs in the registration certificates.
2. The appellants have made the following submissions in regard to these two vehicles :
(i) The vehicle with Engine No. XE13965 is registered with Registration No. KA05-A6895 by the Regional Transport Officer, Bangalore (South) on 16.6.1999 in the name of Mr. Radhakrishna Adiga, Proprietor of M/s. Adiga ravels Inc., Bangalore. The Registration certificate indicates the class of vehicle as “M.Cab”. The certificate issued by RTO, Bangalore (South) for this vehicle indicates this vehicle has been registered for use solely as “Motor Cab”. The permanent permit issued by Karnataka State Transport Authority indicates that this vehicle is used as “Tourist Taxi”. The above documents clearly indicate that the vehicle is registered as “Taxi”, and therefore entitled for the exemption under Notification No. 5/99 dated 28.2.1999.
(ii) As regards the vehicle with Engine No. XL14247, the same has been registered with Registration No. N-20-Y-7815 in the name of Mr. C. Jayan, with the Regional Transport Officer, Tiruvallur. The certificate issued by Regional Transport Officer, Tiruvallur indicates this vehicle to the registered at “Tourist Motor Cab” Registration Certificate issued for this vehicle indicates the class of vehicle as “LMV Tourist Motor Cab”. Regional Transport Authority, Tiruvallur District has issued a permit for this vehicle which also indicates that this vehicle is “LMV Motor Cab”, and is authorized “to ply on all roads in which Taxis are allowed to Ply”. The documents submitted along with the refund application clearly indicate that this vehicle is also registered for use as “Taxi” only and therefore entitled for benefit of exemption under notification No. 5/99 dated 28.2.1999.
3. After considering the above submissions and perusal of the case record, we are of the view that in this particular case, both the Motor vehicles in question can be taken to have been registered for use solely as Taxi though the description used in the registration certificates is “motor Cabs”. In any case, the word “Cab” also means a “Taxi” as per Oxford Concise Dictionary – 7th Edition as pointed out by the appellants.
4. Accordingly, we set aside the impugned orders passed by the lower authorities and allow the appeals with consequential benefit to the appellants. The early hearing application also stands disposed off.