TATA IRON & STEEL COMPANY LTD. vs DISTRICT TRANSPORT OFFICER .

The Supreme Court addressed the applicability of additional motor vehicles tax under sub-section (1A) of Section 6 of the Bihar and Orissa Motor Vehicles Taxation Act, 1930. The Court held that for a vehicle to qualify as a 'Public Service Motor Vehicle' under Section 2(j), it must be used for the carriage of passengers and goods for hire or reward. The Court found that the vehicles in question, used by the appellant for its own purposes and not for hire, do not meet the criteria for additional tax, thus ruling in favor of the appellant.