LAL MOHAN SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) -Whether Rule 4 of the Bihar Motor Vehicles Taxation Rules, 1994 (compendiously "the Rules") is arbitrary and violative of Article 14 of the Constituion of India and confers unguided power to impose penalty for non-payment of the motor vehicles tax; and whether this Rule was beyond the rule-making power under Section 31 of the Bihar Motor Vehicles Taxation Act, 1994 (compendiously "the Act"), are short, but significant questions for our determination in the aforesaid two anaalogous writ petitions (hereinafter referred to as the first and second writ petition), preferred by the owners of the Motor Vehicles under Articles 226/227 of the Constitution of India, with the prayer to declare Rule 4 of the Rules to be ultra vires and to direct the respondents to refund the amount of penalty imposed.

(2.) The hub of the dispute shorn of all its ramification is that petitioner No. 1 of the first writ petition is owner of Bus No. BR-19-4049 and has paid tax n the vehicle up to 28-2-1994, but could not deposit the tax for the period since 1-3-1994 to 30-11-1994 due to illness of his wife, and the taxes for the aforesaid period, i.e. 1.3.1994 to 30-11-1994 was accepted only on payment of penalty of Rs. 35,720/-. The tax token is annexed and filed as Annexure-1. The amount of tax was only Rs. 9082/- but the penalty was Rs. 25730/- and Rs. 9090/- which was imposed under Rule 4 of the Rules on account of delay.

(3.) Petitioner No. 2 has paid motor vehicle tax up to 31-12-1993 within time. Thereafter taxes for the period 1-1-1994 to 30-9- 1994 was realised along with penalty to the tune of Rs. 40,950/s whereas the actual taxes were only Rs. 13,650. In this way 200% penalty under Rule 4 of the Rules was imposed. The tax could not be paid in time as the mother of petitioner No. 2 was also under treatment and she was taken to Bombay. On this account the delay in payment of tax was caused.