NATIONAL TRANSPORT COMPANY vs STATE OF BIHAR

The Supreme Court held that under Section 3(1) and (2) of the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961, the term 'owner' as defined in Section 2(d) includes any person in charge of a vehicle for the purpose of business. The appellant, who was responsible for the transportation of cement and maintained records of the trucks used, was deemed to be in charge of the vehicles and thus liable for tax under the Act. The Court dismissed the appeal, affirming the imposition of tax and penalties for failure to register and submit returns as required by Sections 4 and 6 of the Act.