- (1.) A very short and simple point is involved for consideration and interpretation in this case and that revolves around the interpretation to be given to Schedule -II of the Bihar Motor Vehicles Taxation Act, 1994.
(2.) THE writ petitioner is a functionary of the Bharat Sanchar Nigam Ltd. (B.S.N.L.). The vehicle, bearing Registration No. B.R. -13P 0452, was purchased by the petitioner vide a Sale Certificate dated 23.12.1977. The sale Certificate itself stated that the seating capacity of the vehicle (inclusive of driver) was one. As per the provisions of the Motor Vehicles Act, 1988 this vehicle was got registered and in Column 13 of the detailed description of the vehicle the Registering Authority mentioned the seating capacity of this vehicle as 23. Under Section 5 of the Bihar Motor Vehicles Taxation Act, 1994 (1994 Act for short) every owner of a registered vehicle is required to pay additional Motor Vehicles Tax on such a vehicle at the rate specified in Schedule II. For ready reference we reproduce Section 5 of the 1994 Act, which read thus : "5. Levy of Tax. - -(1) Subject to other provisions of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay tax on such vehicle at the rate specified in Schedule -I. (2) Subject to other provisions of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay additional Motor Vehicle Tax on such vehicle at the rate specified in Schedule - II. (3) The State Government may by notification from time to time, increase the rate of tax specified in the Schedules : Provided that no such increase shall, during any year exceed fifty per cent of the rate of taxes prescribed in the Schedules."
(3.) SCHEDULE II of 1994 Act, in the Column of "Transport Vehicles excluding goods carriages and Motor Cabs," lays down that such a transport vehicle with a seating capacity of more than 6 but not exceeding 15 persons would attract the levy and imposition of additional motor vehicles tax at the rate of Rs. 240/ - per year for every seat and such a vehicle with a seating capacity of more than 15 persons but not exceeding 32 persons, would attract the levy and imposition of such tax at the rate of 320/ - per year per seat. We are saying so because in Column 3 of Schedule II what is mentioned is "Annual rate of Additional Motor Vehicles Tax". Relevant extract of Schedule II is reproduced hereinbelow : - - "SCHEDULE II [Sub -section (2) of Section 5] Additional Motor Vehicles Tax on Transport Vehicles. __________________________________________________________________ Sl. No. Class of Vehicles Annual rate of Additional Motor Vehicles Tax __________________________________________________________________ 1. .... .... 2. .... .... 3. Transport Vehicles excluding good carriages and motor cabs (a) with seating capacity more than 6 but not exceeding 15 persons exclusive of the driver, Rs. 240.00 for every seat (b) with seating capacity more than 15 persons but not exceeding 32 persons exclusive of driver and conductor Rs. 320.00 per seat (c)....... ........." __________________________________________________________________;