PALAMAU ZILA TRANSPORT Vs. STATE OF BIHAR

JUDGEMENT

(1.) ALL these writ applications involving common questions of law and fact were heard together and are being disposed of by this common judgment.

(2.) IN these cases, the validity and/or legality of the order, dated 22nd June, 1988 as contained in Annexure-3 to the C.W.J.C. Nos. 1300, 2172 of 1988 (R) and Annexure-2 in C.W.J.C. No. 1107/88 (R) and order dated 12-1-1990 (Annexure-3 to C.W.J.C. 1221/90 (R) are in question.

(3.) ACCORDING to the petitioners, in terms of the provisions of the said Act, the District Transport Authority of each district has been designated as Taxing Officer by a notification, dated 5-4-1973. The petitioners contend that they approached respondent No. 3 for surrender of the vehicles which was refused to them in view of the impugned orders as mentioned hereinbefore as a result whereof even if the petitioners or the members of their Palamau Zila Transport Association do not intend to ply their vehicles, they will have to pay tax in terms of the provisions of the said Act. ACCORDING to the petitioners, they have a right to ply or not to ply their commercial vehicles in view of Article 19(1)(g) of the Constitution of India and thus by reason of an administrative order, their right to surrender their tax taken in order to enable to avoid payment of road tax cannot be curtailed. It has been contended that in that view of the matter, the impugned orders as contained in Annexure-3 to the aforementioned two writ applications are violative of Articles 14 and 19(1)(g) of the Constitution.