UDAY KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioners, who are the owners of the motor vehicles having seating capacity of five or more persons but below twelve, have filed the present writ application for holding that they are not liable to pay Additional Tax under Schedule II, read with Section 5(2) of the Bihar Motor Vehicle Taxation Act, 1994 (for short 'the Taxation Act'), as amended in 2002 as well as for quashing letter dated 3.1.2004, as annexed as Annexure 3, issued by the Secretary-cum-State Transport Commissioner, for treating the motor vehicles of the petitioners as non-personalised vehicles and charged the Additional tax in; terms of the amendment of the provisions of the Act in 2002 by Bihar Act 11 of 2002, which came into effect on 16.7.2002. They have also challenged the demand notices dated 28.4.2004 (Annexure 1 Series), issued by the District Transport Officer, Jehanabad, in pursuance of the said letter dated 3.1.2004.

(2.) The main ground of challenge made on behalf of the petitioners is that their vehicles are not covered by any of the items mentioned in Schedule II and as such they are not liable to pay Additional Tax in terms of the amended provisions of the Taxation Act and in the view of the matter the Secretary-cum-State Transport Commissioner, Government of Bihar, has no power to issue any direction to treat the vehicles of the petitioners as non-personalised vehicles and, thus, liable to pay Additional Tax as their acts are ultra vires of the amended provisions of the Taxation Act.

(3.) The case of the petitioners is that petitioner No. 1 owns and possesses a Motor Vehicle Mahendra & Mahendra Jeep 1997 Model having sitting capacity of more than five persons bearing registration No. BR-25-0013 for personal use. Petitioner No. 2 owns and possesses a Mahendra & Mahendra Ltd. Commander Jeep, Model 2001 having sitting capacity of 10 persons bearing registration No. BR-25A-1921 for personal use. Petitioner No. 3 owns and possesses a Motor Vehicle/Jeep having a sitting capacity of 10 persons bearing registration No. BR-25P-3635 for personal use. Petitioner No. 4 owns and possesses a Mahindra and Mahindra Jeep Model 2000 having sitting capacity of 11 persons bearing registration No. BR-25-2786 for personal use and petitioner No. 5 owns and possesses a Mahindra and Mahindra Jeep Model 1996 having a sitting capacity of 10 persons bearing registration No. BR-25A-8319 for personal use.