Legal Services Authorities Act, 1987–Sec. 22A(b)–Whether the Permanent Lok Adalat has jurisdiction to entertain the application filed by any of the party with respect to the imposition of the tax in a particular manner or not ?–Held, no–It does not fall under Public Utility Services–Merely because transport vehicle for the carriage of passengers or goods by air, road or water has been mentioned in the definition of Sec. 22A(b), it will not bring the subject matter of imposition of tax within the jurisdiction of Permanent Lok Adalat for adjudication–Impugned order passed by PLA is liable to be quashed and set aside.
