S.J.MUKHOPADHAYA, J. - (1.) THE petitioner has challenged the demand made by the Respondents towards 'Additional Motor Vehicles Tax ' for the Crane belonging to the petitioner which, according to the petitioner, is neither a 'Public Service Motor Vehicle ' nor 'A Transport Vehicle ', as defined under the Bihar & Orissa Motor Vehicles Taxation Act, 1930 or the Motor Vehicles Act, 1988. The 'Additional Motor Vehicles Act ' as demanded relates to the period 1st January, 1991 to 30th April, 1993.
(2.) SIMILAR question fell for consideration before a Division Bench of this Court in the case of Central Coalfields Ltd. vs. State of Bihar and Another and analogous case, C.W.J.C. No. 1677 of 1992 (R) with C.W.J.C. No. 3586 of 1992 (R), decided on 11th September, 1998. In those cases, a controversy relates only in respect of the period to 1 st February, 1992 and the question that fell for consideration was whether the Motor Vehicles of C.C.L. and the tipping trucks of the Construction firms are governed by the definition of 'Public Service Motor Vehicles ' within the meaning of the Taxation Act of 1930. The Additional Tax on the vehicles, in question was held not payable prior to 1st February, 1992 and the demand for the period prior to 1 st February, 1992 was set aside. The petitioners of those cases admitted their liability to pay additional tax on their vehicles w.e.f. 1st February, 1992. The counsel for the parties submitted that the case of the present petitioner is also partly covered by the aforesaid decision in the case of the Central Coalfields Ltd. (supra).
(3.) THE case is, accordingly, remitted to the Certificate Officer, Dhanbad to dispose of the Certificate Case No. 469/MVT/ 93 -94, taking into consideration the ratio laid down by the Division Bench decision of this Court in the case of Central Coalfields Ltd. (supra).;