JAINENDRA NATH CHOUDHARY Vs. STATE OF BIHAR

JUDGEMENT

(1.) This petition challenges certain assessments under the Bihar Motor Vehicles Taxation Act, 1930. Petitioner is a holder of the stage carriage permit on a inter-state route Purulia to Talanagar. The petitioner has been required to pay additional taxes which were due and had not been paid.

(2.) During the pendency of the petition, petitioner received an ad interim orders dated 3rd August, 1989 which in effect gave the latitude to the petitioner to pay the taxes as assessed in instalment.

(3.) Now it is submitted by the petitioner that Rule 3 (B) of the Bihar Motor Vehicles Taxation Rules, 1930 have been declared as ultra vires in C.W.J. No. 981 of 1992 and C.W.J.C. No. 10052 of 1992 vide judgment dated 7-12-1993.