JAGIR SINGH & ORS. ETC. ETC. vs STATE OF BIHAR & ANR. ETC. ETC.

The Supreme Court interpreted Section 2(d) of the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961, affirming that the term 'owner' includes the permit-holder and any person in charge of the vehicle. The Court held that the liability to pay tax rests solely with the permit-holder, dismissing the argument that another person in charge could be deemed the owner. The judgment clarified that the legislative intent was to ensure that the permit-holder remains liable for tax regardless of operational arrangements.