Supreme Court · 1976 INSC 83 · Decided 25 March 1976
National Transport Company v. State of Bihar
- Court
- Supreme Court of India
- Citation
- 1976 INSC 83 · [1976] 3 S.C.R. 897
- Case number
- CIVIL APPEAL No. 1462/1971
- Decided
- 25 March 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
897 • Bihar Taxation on Passengers and Goods (Carried by Pf.4Plic Service Motor Vehicles} Act, 1961, .s. 2(d)-Owner, wha is-'ln-charge' of a vehicle, scope of Under s. 3 ( 1) and (2) of the Bihar Taxation on Passenaers and Goods (Carried by Public Services ~lotor Vehicles) Act, 1961, every motor vehicle. Under s. 2(d), 'owner' means not only the owner of the specified type of vehicle but also includes, inter alia, "any perS9!1 for the time being in-charge of such vehicle". Under s. 4(1) every owner liable to pay tax shall apply for registration, and under s. 6 every
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