- (1.) In this writ petition the petitioners, being operators of amongst other trucks and trippers have challenged the order of the Taxing Officer, Barrackpore 24-Parganas (North) whereby and whereunder the aforesaid authority had imposed additional road tax under West Bengal Motor Vehicles Tax Act 1979 on the 54 vehicles. The admitted position is that the registration of the vehicles viz., trucks and trippers has been done in this State.
(2.) Mr. Arabinda Chatterjee submits that if one goes by the definition given in the said Statute, these vehicles are not liable to be charged with additional road tax, unless these vehicles have been registered in West Bengal and do not hold any inter-State permit. According to him, these vehicles are classified under the schedule "C" of the aforesaid Act. The vehicles do not fall within the definition as above. He further submits that the tax can be levied going by the definition given in the Act itself and not at all. In support of his submission he has relied on a decision reported in AIR 1998 SC 120. So, this has to be set aside.
(3.) Mr. De appearing for the respondents contends that although going by the definition in the Section 3 of the said Act, namely, The West Bengal Additional Tax and Onetime Tax on Motor Vehicles Act 1989 these types of vehicle do not come within its purview but in order to ascertain the intention of the legislature the Court has to take help of the Government Notification and or the orders if any lacunae is found in the Statute. In support of his submission he has relied on a decision rendered by a learned single Judge of this Court reported in (1997) 2 Cal LJ 91 and submits that the Government notification should be taken into account while ascertaining the correct meaning of the definition.;