PARMANAND SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) All the four writ applications are being heard together and disposed of by this common judgment.

(2.) The petitioners in all these writ applications are transport operators who have been saddled with a notice contained in Annexure 2 in C. W. J. C. No. 1820 of 1980 and in Annexure-1 of rest of the writ applications. By this notice the petitioners have been directed to pay the commercial tax assessed by the Commercial taxes Department, of course, after deducting the amount already paid in regard to the concerned petitioner. The petitioners had filed applications before the appropriate authority seeking to compound the amount payable by way of taxes and prayed for paying the levy in accordance with law. On rejection of these applications, the impugned anuexures were issued.

(3.) There is no dispute that the provision to impose a fixed levy in respect of an assessed tax was introduced by an amendment to the Bihar Taxation on passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961. Section 8 of the aforesaid Act, as set out in the counter affidavit Sled oa behalf of the State of Bihar, is as follows :-