- (1.) In the instant appeal we are concerned with the issue as to whether the Appellant is liable to pay additional motor vehicles tax in terms of Sub-section (1A) of Section 6 of the Bihar and Orissa Motor Vehicles Taxation Act, 1930 (hereinafter referred to as 'the Act'). Section 6 of the Act relates to imposition of tax on the motor vehicles. Under Sub-section (1) motor vehicles tax is leviable on every motor vehicle. The rates of such tax are specified in the Second Schedule of the Act. However, Under Sub-section (1-A), certain kinds of motor vehicles are also liable to pay additional motor vehicles tax at the rate specified in the Third Schedule of the Act. Such vehicles have to fulfill the description of "Public Service Motor Vehicle". Section 2 contains certain definitions for the aforesaid purposes. Relevant provisions are Section 2(a) and (j), which read as under: 2(a). "invalid carriage", "motor cab", "motor cycle", "motor vehicle", "public place", "public service vehicle", "trailer", "transport vehicle", "unladen weight", ["certificate of registration", "registering authority", "registered laded weight", and "tractor"] shall have the meanings respectively assigned to them in the Motor Vehicles Act, 1939 (IV of 1939); 2(j) "Public Service Motor Vehicle" means any motor vehicle used or adapted to be used for the carriage of passengers and goods for hire or reward and includes a motor cab, a stage carriage, or a public carrier;
(2.) As per Section 2(a) above mentioned, kinds of vehicles and carriages etc., which include public service vehicles, are assigned the same meaning as is given in the Motor Vehicles Act, 1939. In any case, insofar as "Public Service Motor Vehicle" is concerned, it is specifically defined Under Section 2(j) of the Act. Reading of the aforesaid definition would show that a motor vehicle falling under the definition of "Public Service Motor Vehicle" has to satisfy the following conditions: 1) It is used or adapted to be used for the carriage of passengers and goods; 2. Such use has to be for 'hire' or 'reward'.
(3.) If the aforesaid conditions are satisfied, then the motor vehicle of 'any' description as mentioned in Section 2(a) would become "Public Service Motor Vehicle". The question is as to whether the motor vehicles used by the Appellant herein, for which the Respondent is demanding additional motor vehicle tax, fulfill the aforesaid conditions. The vehicles with which we are concerned are altogether 57 vehicles which include bus, truck, tipper, water tanker, diesel tanker, explosive van, trailer, canteen van and school bus etc. School bus is used for carrying the children wards of the employees of the Appellant from and to educational institutions purely as welfare measure. Tipping trucks/trucks are used for handling of coal within the mining area for production purposes. As far as explosive vans are concerned, these are used for transfer of explosives from the Appellant "Magazine to mines". Water tanker is used for sprinkling of water for dust suppression for mining operations and diesel tanker is used for filling up diesel to machinery within the mining area. As far as canteen vans are concerned, they are used for welfare measures only. What follows from the aforesaid use of various vehicles is that these are used by the Appellant for its own purposes viz. these are capitively used. The Appellant does not deny that these motor vehicles in question are adapted to be used for carriage of passengers and goods. However, it is contended that since the vehicles are used capitively by the Appellant for its own purposes, these are not used for 'hire' or 'reward' and, therefore, the second requirement, as mentioned in the definition of "Public Service Motor Vehicle," has not been fulfilled and, therefore, no such additional motor vehicles tax is required to be paid.;