PATNA ZILA TRUCK ASSOCIATION Vs. STATE OF BIHAR

JUDGEMENT

(1.) The present writ application has been filed by two Associations of Truck Owners for issuance of a writ of or in the nature of mandamus directing the respondent Transport Authority not to insist upon production of tax token for the purpose of grant on goods carriage permits under and in accordance with the provisions contained under Sections 77, 78 and 79 of the Motor Vehicles Act, 1988 (hereinafter referred to as the 'Central Act' only).

(2.) The petitioners are registered Associations of Truck Owners. According to the statements made in the writ application, respondents Nos. 2, 3 and 4 are not issuing permits to the truck owners unless tax tokens are produced as a proof of deposit of taxes levied under the provisions of the Bihar Motor Vehicles Taxation Act, 1930 (hereinafter in short the 'State Act').

(3.) The tax token is an evidence of payment of tax including the additional tax under the provisions of the State Act. According to the petitioners, the respondents are acting mala fide by not granting permits under the Act, which is Central legislation, unless evidence in the form of tax taken showing payment of tax under State legislation is produced.