BIHARMOTORTRANSPORTFEDERATION Vs. STATE OF BIHAR

JUDGEMENT

(1.) In shis writ application, the petitioners inter alia have prayed for issuance of a writ of or in the nature of mandamus directing the respondent No. 2 to forebear from realising the enhanced road tax or Additional road tax from the Public Service Motor vehicles in compliance with the order of this court dated 15/5/1992 passed in C. W. J. C. No. 5259 of 1992 as also for a direction not to realise the said enhanced road tax or additional road tax with effect from 1/5/1992.

(2.) The fact of the matter is as follows :- In terms of Bihar and Orissa Motor Vehicles Taxation Act, 1930 road tax was required to be paid by the owner of the motor vehicles including Public Service Motor Vehicles In the year 1961 the legislature of the State enacted another Act known Bihar Passengers and Goods Tax Act 1961' where by taxes upon passengers or goods were levied. In the year 1982, however the aforementioned Act 1961 was repealed by reason of Bihar Finance Act 1982, an additional tax was sought to be levied by making amendments in the aforementioned Bihar and Orissa Motor Vehicle Taxation Act, 1930.

(3.) In October, 1991 a proposal was made for enhancement of road tax and additional tax to the extent of 80%. A representation was made before the State Government on various grounds as mentioned in the writ petition, but despite the same, the Governor of Bihar promulgated an Ordinance known Bihar Motor Vehicles Taxation (4th Amendment) Ordinance 1991 (Bihar Ordinance No. 8 of 1992), which came into force with effect from 31/1/1992.