MESSRS NATIONAL TRANSPORT COMPANY Vs. THE STATE OF BIHAR

JUDGEMENT

(1.) The Commercial Taxes Tribunal, Bihar, has under Sec. 21(1) of the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961, (hereinafter called as the Act) referred the following question of law for the opinion of this Court, namely: - -

(2.) The next question is whether the Tribunal rightly concluded that the assessee Company was responsible for the man management of the place of (sic) of such owners or not, within the meaning of those words used in Sec. 2(d) of the Act. Sec. 2(d) has been quoted above and Sec. 2(f), which has been taken into consideration is quoted below:

(3.) The last point to be determined is whether the levy of penalty on the assessee was legal and justified or not. The penalty had been imposed under Sec. 7(5) of the Act, which reads as follows: