GANGA TRACTORS Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE points involved in all the four cases are one and the same and as such they have been heard together and are being disposed of by this common order.

(2.) THE petitioners have filed the present writ applications for quashing Memo No. 6771 dated October 27, 2004, annexed as annexure 3 to C.W.J.C. No. 16128 of 2004 whereby the learned Commissioner of Commercial Taxes has clarified the matter that the tractor is primarily used for agricultural purposes and not for the purposes of carrying passengers or goods and as such in the case of tractor there is liability to pay additional tax and surcharge and is not covered by the notifications dated May 22, 2004 issued under Sections 5(4) and 6(2) of the Bihar Finance Act, (hereinafter referred to as "the Act") making amendment in the Schedule attached to the Finance (Commercial Taxes) Department Notification S.O. No. 128 dated July 27, 2000, by which light, medium and heavy motor vehicles with four or more wheels have been exempted from payment of additional tax and surcharge. Copies of the said notifications have been annexed as annexures 1 and 2 to C.W.J.C. No. 16128 of 2004.

(3.) SECTION 12 of the Act speaks of rate of tax which provides general rate of tax for all taxable turnover. It also empowers the State Government to increase or lower down the rate of tax on taxable turnover by issuance of notifications. The State Government has issued notifications from time to time and has also amended the notifications. For the purpose of present case, notification dated July 27, 2000 issued under SECTION 12 of the Act with regard to two entries are relevant which are as follows: