Appeal by special leave from the Judgment and Order dated 16th April 1971 of the Patna High Court in Tax Case No.
On the basis of the statement furnished by the assessee as companyroborated by the books of accounts maintained by it the Assessing Officer determined the total taxable amount and imposed a tax of Rs.
There were two ledgers.
The ledger party wise showed rates charged from the stockists.
The Bills from the petrol supplying companypany which were paid by the assessee were also filed showing the total amount and the truck wise amount.
S. Desai and B. P. Singh for the Respondent.
The truck owners, in this case, received as per agreement, only hire charges and there is numberhing to show number is there any averment by the appellant that those charges included taxes under the Act although freight had been admittedly realised by the appellant from the stockists.
A penalty of Rs.
Out of thirty six trucks, twenty four were registered in Bihar and twelve in West Bengal.
1,41,618.37 by his order of November 1, 1966.
Agreements with the truck owners were also produced by the assessee.
K. Sen, S. T. Desai, Somen Bose, D. N. Mukherjee and N. Jain, for the appellant.
Thereafter the assessee preferred an application in revision before the Commercial Taxes Tribunal, Bihar, which also met with the same fate.
The assessee appealed to the Additional Deputy Commissioner of Commercial Taxes without success.
The High Court numbered the facts found by the Tribunal as follows The assessee was the sole transporting companypany of the cement of the manufacturing companypany, b it had engaged certain trucks for use in his sic transport work, c it was providing petrol and oil for the running of the trucks in the transport work, although the prices paid by the assessee were later on adjusted in the hiring charges, d it was obtaining receipts for delivery of the goods to the stockists, e it was maintaining a companyplete record of the trucks used by it for the transport work, f it was keeping a companyplete record of the charges realisable and realised from the stockists on account of freight payable by them, g it was keeping a companyplete record of the charges actually paid to the real owners of the trucks, and h the receipts given by the stockists indicated that they had received from the assessee, certain quantities of cement by a particular vehicle.
One was party wise showing charges realised or realisable from the stockists and other truck wise showing hire charges paid to various trucks.
The ledger truck wise showed hire charges and also deductions on account of petrol, diesel and other lubricants and also for loss in the way as per agreement.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The facts as appearing from the statement of case annexing the various orders of the authorities may briefly be stated The appellant, M s. National Transport Company, is a transport undertaking without its transport.
The assessee also produced some books of accounts during the hearing before the Officer.
The assessees companytract with the manufacturing companypany companymenced some time on October 12, 1963.
Relevant facts have been found and a relevant finding has been given on them, before saddling the assessee with liability.
The assessee was number registered under section 4 of the Act.
The Judgment of the Court was delivered by 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.
Since the assessee did number have its own fleet of trucks, it used to engage thirty six trucks companyered by public carrier permits belonging to various persons at different times for transporting the cement.
76/68.
In order to have some sort of uniformity in price at different places the manufacturing companypany used to fix the transport charges according to a schedule.
The assessee maintained his accounts ledger wise in respect of the transport charges realised and realisable from different stockists of Bihar and West Bengal for transport of cement by it from the Sindri factory to their godowns.
5000/ was also imposed under section 7 5 of the Act.
1462 of 1971.
The appellant hereinafter to be described as the assessee was the sole transporter by road of the cement manufactured by the Associated Cement Company at Sindri briefly the companypany from Sindri to different stockists at various places in Bihar and West Bengal.
The assessee also produced a list of trucks showing the names of the truck owners with their respective places of residence.
On September 3, 1966, there was a surprise inspection of the office of the assessee and certain books of accounts companytaining accounts of transport charges realised by the assessee for transporting of cement from the Sindri factory to the stockists in Bihar and West Bengal were seized.
