BALURGHAT TRANSPORT COMPANY Vs. THE STATE OF BIHAR

JUDGEMENT

(1.) This writ application has been filed for quashing an order dated 23.6.86 (Annexure '5') passed by the Commercial Taxes Officer imposing penalty of Rs. 55,325,88 on the ground that the petitioner was carrying goods on the truck with road permits (Form XXVIIIB) without all the columns being duly filled up. The aforesaid requirement was introduced by Notification No. S.O. 1432 dated 28th December, 1985 issued in the exercise of the powers conferred under Sec. 31(2a) of the Bihar Finance Act, 1981.

(2.) A Full Bench of this Court in the case of Harihar Pd. Debuka v/s. State of Bihar ( : 1987 PLJR 106) has held that the aforesaid road permit (Form XXVIIIB) is not required in inter -State trade because it is hit by Articles 301 and 304 of the Constitution. On the aforesaid finding, this Court has held the aforesaid notification requiring road permit (Form XXVIIIB) in connection with inter -State trade as ultra vires. This was not challenged on behalf of the State before me.

(3.) On behalf of the petitioner it has been stated, in detail as to how when the truck was seized it was carrying goods in course of inter -State trade. Once that requirement is not challenged, in view of the Full Bench decision aforesaid, it has to be held that it cannot be seized on the ground of not possessing permit (XXVIIIB Form) with all the columns duly filled up. Accordingly, this writ application is allowed and the impugned order dated 23.6.86 (Annexure '5') imposing penalty to the tune of Rs. 55,325,88 is quashed. If the petitioner has deposited any amount towards the penalty aforesaid, that should be refunded to him within four months from the date of production of this order.