Supreme Court · 1975 INSC 292 · Decided 26 November 1975

Jagir Singh & ORS. ETC. ETC. v. State of Bihar & ANR. ETC. ETC.

Court
Supreme Court of India
Citation
1975 INSC 292 · [1976] 2 S.C.R. 809
Case number
WRIT PETITION (CIVIL) No. 110/1975
Decided
26 November 1975
Bench
A.N. RAY, KUTTYIL KURIEN MATHEW, N.L. UNTWALIA (3-judge bench)
Outcome
Dismissed
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 32

Headnote

Biluir Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961--Sec. 3-'0wner'-lf includes any person for the time being in charge of the Vehicle-Liability to pay tax-On )>'hom rests. Section 2(d) of the Bihar Taxation on Passengers and Goods (carried by Public owner of a public service motor vehicle and includes the holder of a permit under the Motor Vehicles,,.Act, 1939, in respect of a public _service motor yehicle or l)ny person for the time being jn .charge of such vehicle or re~pCl!lsible for the manage­ ment of the 111a-c:e of' business of

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