STATE OF TRIPURA Vs. TRIPURA BUS SYNDICATE

JUDGEMENT

(1.) This writ appeal is directed against the judgment dated 8th July, 1996 passed by the learned Single Judge in Civil Rule No. 144 of 1990 by the State respondents.

(2.) In short, the case of the writ petitioner (herein the respondent) is that the writ petitioner being a registered Trade Union of vehicle operators have been doing transport business by operating different kinds of vehicles through out the State. During last Parliamentary Election, 1989 a large number of vehicles belonging to the petitioner's Union (Tripura Bus Syndicate) were requisitioned by the respondent No. 2, the District Magistrate and Collector, West Tripura, vide requisition order dated 4.11.1989 (Annexure-2 to the writ petition) in exercise of powers under Section 160 (i) (b) of the Representation of the People Act, 1951 read with Notification No. F. 14(2)- GA/77, dated 30.10.1989. Subsequently, vide Annexure-3 dated 8th November, 1989 the Chief Electoral officer accepted the rates of hiring charge so determined by the respondent No. 2. In compliance of the aforesaid requisition order the owners of the vehicles placed their vehicles at the disposal of the respondent Nos. 1 and 2 and in turn the respondents used and utilize .1 the vehicles in connection with the Parliamentary Election in 1989.

(3.) The owner-writ petitioner prepared the bills for hiring charges as per rate mentioned in the Memo dated 8.11.1989 (Annexure-3 to the writ petition) but the appellant deducted 4% sale tax from the bill as payable to the Sale Tax authority pursuant to the related provisions of Tripura Sales Tax Act. The writ petitioner being aggrieved submitted objection against such deduction of 4% being sale tax contending, inter alia, that service rendered by the vehicle operators was not a sale and as such not leviable under the Tripura Sales Tax Act. Their contention is that whatever amounts payable to the operators are not sale price and as such the transaction is not covered by the term 'sale' as defined under the Sales of Goods Act and also under the Tripura Sales Tax Act and as such the amount is not taxable.