JUDGMENT

GOSWAMI, J. :—This appeal by special leave is directed against the judgment of the Patna High Court in a reference under Section 21B (1) of the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961 (briefly the Act) as amended.

2. The facts as appearing from the statement of case annexing the various orders of the authorities may briefly be stated :

3. The appellant, M/s. National Transport Company, is a transport undertaking without its transport. The appellant (hereinafter to be described as the assessee) was the sole transporter by the Associated Cement Company at Sindri (briefly the company) from Sindri to different stockists at various places in Bihar and West Bengal. In order to have some sort of uniformity in price at different places the manufacturing company used to fix the transport charges according to a schedule. The assessee s contract with the manufacturing company commenced some time on October 12, 1963. Since the assessee did not have its own fleet of trucks covered by public carrier permits belonging to various persons at different times for transporting the cement. The assessee was not registered under Section 4 of the