V.K.GUPTA,.J. - (1.) IN this petition filed under Article 226 of the Constitution of India, the petitioner has challenged the order dated 20th April, 2000 passed by Respondent No. 5 in M.V. Revision No. 3 of 2000 whereby and where -under he has, while exercising his power under Section 27 of the Bihar Motor Vehicles Taxation Act, 1994 (1994 Act for short), dismissed the revision petitions filed by the writ - petitioner against the appellate orders passed by the appellate authority, namely, Secretary, Regional Transport Authority cum Deputy Transport Commissioner, Ranchi, on 18.12.1999.
(2.) THE facts leading to the filing of this petition in brief are that the petitioner being a manufacturer of motor vehicles at its Plant in Jamshedpur has been claiming that it is not liable to pay tax under 1994 Act because the petitioner is not a dealer in motor vehicles as contemplated either under 1994 Act or under the Motor Vehicles Act, 1988 (1988 Act for short) and that in any eventuality, the liability of the petitioner to pay tax under 1994 Act would rest either under Section 7 (4) or Section 6 thereof and not under both the sections. Before we proceed to examine the merits of the contentions raised and urged by Shri. R.K. Jain, learned Senior Advocate appearing on behalf of the petitioner, it shall be advantageous to take note of some relevant provisions of 1994 Act. For facility of reference, we re -produce hereinbelow Sections 5, 6 and Sub -section (4) of Section 7 of 1994 Act. These read thus : - - Section 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 Vehicles 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. Section 6. Tax payable by a manufacturer or a dealer. - -A tax at the annual rate specified in Schedule III in lieu of the rates specified in Schedule II shall be paid by a manufacturer of or a dealer in motor vehicles, in respect of the motor vehicles in his possession in the course of his business as such manufacturer or dealer under the authorisation of trade certificate granted under the Central Motor Vehicles Rules, 1989. Section 7. Payment of tax: (4) In the case of motor vehicles temporarily registered under Section 43 of the Motor Vehicles Act, 1988 the tax for vehicles other than personalised vehicles shall be levied at the rate of 1/12th of the tax payable for the year for such vehicles. In case of extension of the period of temporary registration under the proviso to Sub -section (2) of Section 43 tax at the rate of 1/12th payable for the year shall be payable on every extension of temporary registration for period of 30 days or part thereof: Provided that for temporary registration of personalised Vehicles rates of tax will be Rs. 50 for a Motor cycle (Including moped, Scooter and Cycle with attachment for propelling the same by mechanical power) and Rs. 100 for a motor car.
(3.) WHAT , therefore, clearly emerges from a reading of the aforesaid three provisions as contained in 1994 Act, is that under Section 5 of 1994 Act which is a charging Section, every owner of a registered motor vehicle has been made liable to pay tax on such vehicle at the rates as specified in Schedule I of the Act. Section 6 being in a manner an exception or a modification to Section 5 of the Act, lays down that tax at the annual rate specified in Schedule III of the Act in lieu of the rates specified in Schedule I shall be paid by a manufacturer or a dealer in motor vehicles in respect of the motor vehicles in possession of such a manufacturer or such a dealer in the course of his business as such manufacturer or dealer "under the authorization of a trade certificate granted under the Central Motor Vehicle Rules, 1989." Sub -section (4) of Section 7 deals only with the payment of tax with respect to and on motor vehicles temporarily registered under Section 43 of Motor Vehicles Act. 1988. It lays down that the tax with respect to such temporary registered motor vehicles, other than personalized vehicles shall be levied at the rate of 1/12th of the tax payable for the year for such, vehicles. The payment of tax at the rate of 1/12th of the tax payable for a year is relevant because under Sub -section (2) of Section 43 of 1988 Act, a temporary registration is valid for a period of one month and is not renewable. We shall advert to that a little later.;