LexJAGIR SINGH & ORS. ETC. ETC. versus STATE OF BIHAR & ANR. ETC. ETC.
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JAGIR SINGH & ORS. ETC. ETC. v. STATE OF BIHAR & ANR. ETC. ETC. November 26, 1975 809 (A. N. RAY, C. J., K. K. MATHEW AND N. L. UNTWALIA, JJ.] 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 Service Motor Vehicles) Act, 1961, defines "owner" as the 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 such: owner. Sect10n 3(2) of the Act pro- vides that every owner shall pay to the State Government the amonnt of tax due under s. 3. Sub-section 3 provides that every passenger carried by a public service motor vehicle and every person whose goods are carried. by such vehicle shall be liable to pay to the owner the amount of tax payable under s. 3 and every owner would recover such tax from such owner or person as the case may be. A B c There are identical provisiom in the different State Acts. The term D ~'operator'' used in some Acts, instead of the wo1~d "owner'', means n_ny per~on whose name is entered in the permit as the permit-holder or any person hav\11g the possession or contro1 of such vehicle. In a petition under Art. 32 of the Constitution it was contended that the words "or any person for the time being in charge of such vehicle" in the defini- tion of "owner" mean that if there are two types of owners for a particular vehicle, it will be the owner who transports the goods carried by the vehicle wl:Jo is responsible to pay the tax. E Dismissing the petition, HELD : The liability to pay tax is of the permit-holder in all cases. The permit-holder is the owner within the definition of the word "owner" in the Bihar and other State Acts and is also the "operator'' within the meaning of the word "operator" in other Acts. [817G-H] (1) The definition of the term "owner" is exhaustive and intended to ex- tend_ the m_eaning of the term by including within its sweep bailee of a public F earner vehicle or any manager acting on behalf of the owner. The intention of the Legislature to extend the meaning of the term by the definition given by it will be frustrated if what is intended to be inclusive is interpreted to-exclude the actual owner. [815H] (2) Th~ words "or any person for the time being in charge of such vehicle .?r _regmnsible for the management o.f the place of business of such, owner" mdicate that the permit-holder will include any person who is in charge of such vehicle or any person who is tesponsible for the management of the place of G busmess of such_ owner. The owner cannot escape the liability by stating that any person i's for fhe time being in charge of such vehicle and therefore such person is the, owner and not the permit-holder. [815E] ' · (3) (a) Once 'it isl found that the Legislature levies tax on passengers and goods carried by public service motor vehicles, it becomes the responsibility of the owner of the vehicle not to permit the vehicle to be used until the tax is paid. [8160] . (b) The operational arrangement has no relevance to the liability to taxa- H .!ion. The person who a!lows his vehicle to be used for the purpose' of carry- mg goods or passengers i~ the permit-hold<;r and, therefore, the liability to pay • tax attaches to the permit-holder as the owner of the vehicle. The fact that A S LO_ SUPREME COURT REPORTS (1976) 2 S.C.R. these licensed agents have to furnish the operator~ with correct figures of freight receivable by them shows not only that they are accountable to the own·~rs or operators but also that licensed agents are nol the owners or operators. [816C;. 817E] (c) Section 59 and 61 of the Motor Vehic\'es Act, 1939, indicate that a _ . permit cannot be transferred. [817G] B ORIGINAL JURISDICTION : Writ Petitions Nos. - 110, 116- J 172, 321-327, 527-529, 590-593, 597-604, 643-648, 650, 680-681, ' c D E F G H 683-685, 687-688, 690-693, 695, 696-698, 734-766, 769-82fi, 827- - 952, 1058-1062, 1073-1086, 1088-1089, 1110-1115, 1193-1210. ~ 1298-1300, 1301-1307 /1975). ' (Petitions Under Article 32 of the Const
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