SUDAMA DEVI Vs. STATE OF BIHAR

JUDGEMENT

(1.) The question which has to be answered by this Full Bench in this case is as to whether the omnibus having seating capacity of more than five persons but below 12 is a transport vehicle (non-personalised) or not within the meaning of the amended schedule of the Bihar Motor Vehicles Taxation Act (hereinafter referred to as the Taxation Act). If it is a transport vehicle (non-personalised), then there is liability to pay additional tax in terms of schedule II of the Amended Schedule of the Taxation Act. If it is not a transport vehicle, then there is no liability to pay additional tax.

(2.) This question came up for consideration before a Division Bench of this Court in the case of Sudarshan Sharma v. The State of Bihar and Ors., CWJC No. 4471 of 2004, which was disposed of on 23.9.2004, reported in 2005 (1) PLJR 170, and the Division Bench of this Court held that omnibus, which means constructed or adapted to carry more than six persons excluding driver, has to be treated as a transport vehicle and it is not a personalised vehicle and accordingly additional tax has to be charged.

(3.) Another Division Bench of this Court considered the same question to which one of us (Nagendra Rai, ACJ) was a party in the case of Uday Kumar and Ors. v. The State of Bihar and Ors., CWJC No. 8345 of 2004) disposed of on 23.11.2004, reported in 2004 (3) BLJR 2385, before whom earlier decision was not brought to the notice and held that omnibus having seating capacity of more than five but below 12 not used for any of the purposes as provided in the definition of transport vehicle is not convered by Serial No. 3 of the amended Schedule II and as such there is no liability to pay additional tax.