DASU RAM BRIJ LAL Vs. UNION OF INDIA

JUDGEMENT

(1.) This is a writ-petition, under Article 226 of the Constitution of India, for the issue of writs of mandamus. The petition has been filed, jointly, by nine petitioners. Every one of them owned a private carrier motor vehicle. The Assessing Authority, Mandi District, respondent No. 4, issued a notice of demand, to each petitioner, directing him to pay a sum specified in the notice, as tax, with respect to the goods, transported in his motor vehicle. The tax was levied, under Section 3 of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (hereinafter referred to as the Act), and the Rules, framed thereunder.

(2.) The nine petitioners have filed the present petition, challenging their liability to pay tax and the validity of notices of demand. The ground urged, in the petition is, that the petitioners were plying their motor vehicles for the carriage of their own goods and not for hire and that tax could not be levied for those goods, under Section 3 of the Act, which applied only if the goods were transported for hire. The petitioners pray for the issue of writs of mandamus, restraining the respondents, from issuing notices of demand and recovering the tax.

(3.) The petition has been contested, on behalf of the respondents. The plea of the petitioners that they are not liable to be taxed for goods, carried in their motor vehicles, has been controverted. It is contended that the petitioners are liable to pay tax, under Section 3 of the Act, for the goods transported, even though the goods belonged to them and no freight was chargeable or charged. A preliminary objection, against the' maintainability of the joint petition, by the petitioners, has also been urged, on behalf of the respondents. It is pleaded that as the claims of the petitioners are separate, each petitioner should have filed a separate petition and the present joint petition is not competent.