ORDER order SYED SHABBAR RAZA RIZVI, J. - A detailed inquiry has been held by respondent No. 3 on order of this Court. The matter has been examined by respondent No. 3 in presence of the petitioner as well as authorized dealer. The respondent No. 3 has referred Section 7 of the Punjab Finance Act, 1997/Section 7 reads as under:-
(1) There shall be levied and collected a one time tax at the following rates on luxury vehicles manufactured abroad and registered in- the Punjab after 30th June, 1994 or registered after the said date outside the Punjab and plying in the Punjab:-
(b) Land Cruiser, Patrol, Pajero, Range Rover or any other luxury jeep and double cabin pick-up with engine capacity of 2500cc or above or such other makes as may be notified by the Government.
2. The vehicle of petitioner bearing registration No. MNS-354 is a double cabin pick-up as certified by the local authorized dealer vide their certificate dated 11.1.2007 and vehicle has engine capacity 2779cc. By virtue of its description as double cabin pick-up and engine capacity i.e. 2779cc, the vehicle falls within the definition of luxury vehicle as laid in sub-section (b) of Section 7 of the Punjab Finance Act, 1997 irrespective of its use.
3. The contention of the learned counsel for the petitioner is that the vehicle of the petitioner is not being used as luxury for the luxurious purposes instead it is used for field duty. However, in view of above contents of Section 7(b) of the use of vehicle is not an important consideration, therefore, for the above reasons, this writ petition is dismissed.