RAM BADAN PD Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN a case which is concluded by a simple finding of fact, involved questions of law are sought to be introduced by submitting that this case requires a pronouncement by this court whether Section 9A of the Bihar and Orissa Motor Vehicles Taxation Act, 1930 is prospective or retrospective in its operation.

(2.) THE simple fact is that the petitioner claimed exemption from payment of tax on a commercial vehicle owned by him for the period 1.7.1989 to 31.12.1993 on the plea that during this period the vehicle was under repairs and it was not plying on road. The claim for exemption was made on 2.3.1994 and it was in that petition that it was stated for the first time before the authorities that the vehicle had not plied during the aforesaid period. No material whatsoever was produced before the authorities to show that the vehicle had remained off the road and the petitioner 's claim for exemption was based on nothing better than his own averment in the exemption petition. It was in that circumstance that the taxing authority and the appellate authority and finally the Member, Board of Revenue refused to allow the petitioner 'sclaim for exemption.

(3.) IT is obvious to us that this question does not arise in the facts of the case. The matter is as simple as this that before the taxing authority no material whatsoever was produced in support of the petitioner 'sclaim that for the period in question the vehicle had not plied on the road and it was in fact taken off the road for repairs. In the absence of any material the taxing authorities recorded a finding of fact against the petitioner 'sclaim that the vehicle had not plied on road. There is nothing before this court to interfere with this negative finding of fact recorded against the petitioner.