Prashant Kumar, J. - (1.) THIS writ application has been filed for the following reliefs: "(A) a writ of prohibition or in nature thereof prohibiting the Respondents from assessing, realising and demanding the Road Tax or Additional Road Tax under provisions of the Bihar Motor Vehicles Taxation Act 1930 (Bihar and Orissa Act II of 1930) (hereinafter to be referred as "the Taxation Act" or "the Act" only) and the Rules framed thereunder being Bihar Motor Vehicles Taxation Rules 1930 (hereinafter to be referred as "the rules" only) on the vehicles viz. Trippers, Dumpers and Chassis manufactured by the petitioner -company which are "not constructed or adopted for use and used solely for the transportation of goods in the course of trade" but merely transported to different sales centre from the manufacturing centre; (B) a writ of mandamus or in nature thereof commanding/restraining the Respondents from enforcing the provisions of the Act and the Rules or demanding road tax/additional road tax on the vehicles of the petitioner -company manufactured and transported to different sale centres but have "neither been constructed nor adopted for use and used solely for the transportation of goods in the course of trade" (C) a writ of mandamus or in nature thereof commanding/directing the Respondents to refund, with interest, the Road Tax/Additional Road Tax illegally realised by the Respondents from the petitioner -Company from the period Feb'79 till date on the chassis, Dumpers and Trippers manufactured by the petitioner -company and transported to different sales centre which were neither constructed nor adopted for use and used solely for transportation of goods in the course of trade. AND/OR for issuance of any other appropriate writ(s) or order(s) or direction (s) in the facts and circumstances of this case and in the interest of justice."
(2.) DURING pendency of this writ application, petitioner filed a supplementary affidavit on 04.08.2014 and at paragraph No. 7 of the aforesaid supplementary affidavit, petitioner stated that it confines its prayer to refund of the road tax and additional road tax paid by it for the period February 1979 to October, 1993 with interest. Thus, petitioner is not pressing this writ application with respect to relief No. 1 (A) and 1(B). Petitioner is a public limited company, engaged in manufacturing/production of commercial vehicles, earth moving machines and other engineering goods, commercial vehicles including motor vehicle chassis, dumpers/trippers etc. It is stated that aforesaid vehicles manufacture in its factory situated at Jamshedpur and then send to different sales centres. It is stated that as per Section 6 of the Bihar and Orissa Motor Vehicle Taxation Act, 1930 (herein after referred as the Act.), the road tax and additional road tax levied on various motor vehicles in the then State of Bihar. It is stated that as per Second Schedule of the Act, the aforesaid road tax and additional road tax can be levied on the vehicles constructed and adopted for the use and used solely for the transportation of goods in course of trade. It is stated that in the year 1974, when petitioner applied for temporary registration of dumpers, trippers and chassis, the Registering Authority (Respondent No. 3) refused to register them without payment of road tax. It is further stated that on 24.06.1974, the The District Transport Officer, Jamshedpur informed that petitioner is liable to pay road tax on dumpers, trippers and chassis and directed it to pay Rs. 5,80,021.02 towards road tax. It is further stated that for realisation of said amount, a certificate case initiated. It is then stated that the petitioner challenged aforesaid certificate case in C.W.J.C. No. 1948 of 1974, but the same was disposed of on 19.08.1978 with some direction. Against that order, petitioner filed Special Leave to Appeal before the Hon'ble Supreme Court. The said appeal was disposed of by the Hon'ble Supreme Court on 10.02.1988, with a direction to the petitioner to raise all the points before the Certificate Officer. It is stated that petitioner filed objection before the Certificate Officer, which was rejected on 08.03.1979. The Certificate Officer issued demand notice of Rs. 09,08,740.38, which was paid by the petitioner in the year 1979. Thereafter, the District Transport Officer, Jamshedpur raised another demand of Rs. 06,72,931.20 for the period from January, 1975 to January, 1979. The petitioner paid the said amount on protest. It is stated that against the order of Certificate Officer, petitioner filed writ application vide C.W.J.C. No. 133 of 1980 (R) and prayed for refund of the amount deposited by it. The aforesaid writ application was permitted to be withdrawn with a direction to the petitioner to exhaust alternative remedy. Thereafter, petitioner filed appeal before the Deputy Commissioner, Singhbhum, which was dismissed. Thereafter, petitioner filed Revision Application before the Commissioner, South Chotanagpur, Ranchi. The same was also dismissed on 07.03.1985. Against the aforesaid orders, petitioner filed writ application being C.W.J.C. No. 1636 of 1987(R). The aforesaid writ application decided by judgment dated 21.04.1992 and it was held that the petitioner is not liable to pay road tax on the vehicle manufactured and transported by it to various sales centres, because schedule of the Act will apply only to those vehicles which were used solely for transportation of goods in course of trade. In that judgment, respondents were directed to refund the amount already realized from the petitioner. It is further stated that petitioner's company was forced to pay nearly about Rs. 60 lakhs, as road tax and additional road tax on the dumpers, trippers and chassis manufactured and transported to different sales centres. It is stated that since the aforesaid levy of road tax and additional road tax are against the judgment of this Court, therefore, respondent -State is liable to return the aforesaid amount with interest. It is stated that petitioner has made several representations for refund of aforesaid amount, but all in vain. Therefore, present writ application filed. It is stated that during the pendency of this writ application, the Govt. of Bihar promulgated an Ordinance on 24.11.1993 and repealed the Motor Vehicle Taxation Act, 1930. After the said Ordinance, no such tax levied against the petitioner. Therefore, petitioner confined its prayer only for refund of road tax and additional road tax, levied for the period February, 1979 to October 1993.
(3.) IT is submitted by the learned counsel for the petitioner that since respondents have illegally levied road tax and additional road tax by misinterpreting the aforesaid Act, therefore, they are liable to refund the said amount with interest, in view of the judgment of Patna High Court (Ranchi Bench) in C.W.J.C. No. 1636 of 1987(R).;