NURPUR PVT. BUS OPERATORS UNION Vs. STATE

JUDGEMENT

(1.) The challenge in this bunch of petitions under Article 226 of the Constitution is to the amendments brought about in the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (for short, the Act) and the rules framed thereunder (hereafter the rules), after the decision of this Court in C.W.P. No. 536 of 1990, Nurpur Private Bus Operators and Ors. v. State of Himachal Pradesh and Ors. connected with several other writ petitions. The decision was rendered by a Division Bench on December 24, 1990. It is reported in 1992 (1) Simla Law Cases 117.

(2.) The scheme of the Act, as revealed by its various provisions, is akin to similar Acts in force in different States in the country. We may notice only those provisions which are material for a decision of the controversy involved in these petitions.

(3.) Section 3 is the charging section. Section 4 deals with the method of collection of tax, while Section 5 relates to the method of levy.