Judgment

RAY

( 1 ) THE question raised in these petitions is whether the petitioners are liable to pay tax under Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961 (hereinafter referred to as the Bihar Act ).

( 2 ) THE other petitioners raised similar question under Maharashtra Tax on Goods (Carried by Road) Act, 1962: Rajasthan Passengers and Goods Taxation Act, 1959; Madhya Pradesh Motor Vehicles (Taxation on Goods) Act, 1962: Punjab Passengers and Goods Act, 1952; the Gujarat Carriage of Goods Taxation Act, 1962; the Mysore Motor Vehicles (Taxation on Passengers and Goods) Act, 1961.

( 3 ) REFERENCE may be made to the Bihar Act as typical of all the cases covered by these petitions. The pattern of all the Acts is similar.

( 4 ) AT the outset it may be stated that the validity of the Bihar Act was some years back challenged with regard to retrospective operation of the Act. This Court in Civil Appeals Nos. 16 and 17 of 1963 - Rai Ram Krishna v. State of Bihar decided on 11/03/1963 and upheld the retrospective operation of the Bihar Act.

( 5 ) SECTION 3 of the Bihar Act is the charging section. That section provides that on and from the date