STATE OF WEST BENGAL Vs. HINDUSTHAN MOTORS LIMITED
LAWS(CAL)-1996-10-34
HIGH COURT OF CALCUTTA
Decided on October 15,1996

STATE OF WEST BENGAL Appellant
VERSUS
HINDUSTHAN MOTORS LIMITED Respondents

JUDGEMENT

B.P. Banerjee, J. - (1.)This is an appeal against the judgment dated November 23, 1984 passed by U.C. Banerjee, J., in Matter No. 1097 of 1983. The point involved in this appeal is whether the respondent Hindusthan Motors Limited is the owner of a registered motor vehicle or owns or keeps in its possession and control any motor vehicle which is liable to pay tax on such vehicles under the provisions of the West Bengal Motor Vehicles Tax Act, 1979.
(2.)The fact of this case, in short, is that the respondent/writ petitioners filed a writ application against three separate demand notices issued by the Taxing Officer (Motor Vehicles), District -Hooghly, bearing Nos. 835/ MV dated 30th June 1981, 1731 M.V. dated 16th October, 1981 and 1442 M.V. dated 6th November, 1982, for Rs. 6,08,341.38p., 4,19,552.15p. and 1,02,896.61p. respectively under the provision of West Bengal Motor Vehicles Tax Act, 1979 being the difference of road tax during the period from 1st June 1979 to 1st July, 1981.
(3.)The writ petitioner is a manufacturer of motor cars, trekkers and trucks only on chasis or with body, buses of big and small sizes, and heavy vehicles and other engineering products. The motor cars, trekkers, buses and trucks when ready as per order and specification of the dealers are sent by road to different dealers in the country directly from the factory at Hind Motor, Hooghly. The dealers take over the motor cars and trekkers thus sent on road at their show rooms and/or warehouses. The dealers thereafter deliver the vehicles to the actual buyers and take the responsibility of registering the cars and trekkers before the State Authority and its Motor Vehicles Department as per the provisions of the Motor Vehicles Act, 1939, and the rules framed under the said Act by the respective State Governments within whose Jurisdiction the dealers are situated.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.