MOGA TRANSPORT COMPANY PRIVATE LTD Vs. EXCISE AND TAXATION OFFICER (P AND G ) ASSESSING AUTHORITY, JULLUNDUR DIVISION, FEROZEPORE

JUDGEMENT

(1.) Messers Moga Transport Company, Ltd., petitioner in these proceedings, is a private Ltd., Company engaged in the business of transport having route permits and playing buses on different routes in Ferozepur district. All the route permits belonging to the petitioner-company were cancelled for political reasons in April, 1962, and thereafter its business came to a standstill. During the year 1957-58, the Company used to pay tax under the Punjab Passengers and Goods Taxation Act, 1962 by affixing adhesive stamps representing one-sixth of the fare charges on any one particular ticket. This one-sixth was leviable as from 13th July, 1957. Prior to this period from 1st April, 1957 to 12th July, 1957, the tax leviable was one-eighth. The returns were duly filed and by means of an order dated 30th March, 1961, a sum of Rs. 20,000/- was levied on account of short levy of tax on different denominations etc. By way of illustration, it has been stated in the writ petition that wherever the fare was Re. 0-11-0, the Company had paid a tax of 12 Naya Paise. The Excise and Taxation Officer, however, thought that it should have been 13 Naya Paise. There were other similar instances mentioned in the order of assessment. Against this order, an appeal was preferred and the Deputy Excise and Taxation Commissioner on 1st August, 1962 allowed the appeal, setting aside the additional levy of Rs. 20,000/-. According to the appellate order, under the Indian Coinage Act which was enforced from 1st April, 1957, the petitioner's calculation was correct.

(2.) The Excise and Taxation Commissioner, took up the case on a suo moto revision and after issuing a notice to the petitioner, fixed as leviable, a sum of Rs. 6,000/-, instead of Rs. 20,000/-, as originally fixed by the Excise and Taxation Officer. This order was on 14th April, 1964 and the reason given was that reference to the conversion table, which had been issued by the Government of India, was not relevant and that the tax was chargeable under Section 3(1) of the Punjab Passengers and Goods Taxation Act. It is against this order that the present petition under Articles 226 and 227 of the Constitution has been presented.

(3.) The learned counsel for the petitioner has submitted that there is a Bench decision of this Court in the Amritsar Majha Frontier Transport Co-operative Society Ltd., V/s. The Assessing Authority, C.W. No. 2031 of 1964 decided on 9th February, 1965, decided by Daulat and Grover JJ. on 9th February, 1965 which concludes the matter in his favour. The following passage from that judgment may here be reproduced :-