HINDUSTAN MOTORS LTD Vs. STATE

JUDGEMENT

(1.) This writ petition is directed against three several demand Notices issued by the Taxing Officer (Motor Vehicles), District Hooghly bearing Nos. 835/MV dated 30th June 1981, 1731 M.V. dated 16th Oct. 1981 and 1442-M.V. dated 6th Nov., 1982 for Rs. 6,08,341.38 p; 4,19,552.15 p. and 1,02,896.61 p. respectively under the provisions of West Bengal Motor Vehicles Tax Act 1979 being the difference of road tax during the period from 1st June 1979 to 1st July 1981.

(2.) Section 3 of the West Bengal Motor Vehicles Tax Act 1979 (West Bengal Act IX of 1979) provides that every owner of a registered motor vehicle or every person who owns or keeps in his possession or control any motor vehicle shall pay tax on such vehicle at the rate specified in the schedule. Sub section (2) of S.3 provides that the State Government may by notification in the official Gazette from time to time increase the rates of tax specified in the schedule. Provided however that such increase shall not exceed in the aggregate 50% of the rate specified in the schedule on the date of commencement of the said Act.

(3.) Section 22 of the Motor Vehicles Act 1939 (Act IV of 1939) provides that no person shall drive any motor vehicle and no owner of motor vehicle shall cause or permit the vehicle to be driven in any public place or in any other place for the purpose of carrying passenger or goods unless the vehicle is registered in accordance with the provisions laid down in Chapter III of Act 1939 and the certificate of registration of the vehicle has not been suspended or cancelled and the vehicle carries a registration mark displayed in the prescribed manner.