https://www.taxtmi.com/caselaws?id=127866 Under the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961 and similar State enactments, tax liability rests on the permit holder as the owner of the vehicle. The charging and machinery provisions were read together to require assessment, payment, penalty and recovery against the owner, while the statutory reference to a person in charge of the vehicle was treated as enlarging, not replacing, the owner-based liability. Separate licensing rules for booking, forwarding and collecting agents did not shift the tax burden, and hiring out the vehicle did not amount to a transfer of the permit. en-us Wed, 26 Nov 1975 00:00:00 +0530 Wed, 29 Jan 2020 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127866 Under the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961 and similar State enactments, tax liability rests on the permit holder as the owner of the vehicle. The charging and machinery provisions were read together to require assessment, payment, penalty and recovery against the owner, while the statutory reference to a person in charge of the vehicle was treated as enlarging, not replacing, the owner-based liability. Separate licensing rules for booking, forwarding and collecting agents did not shift the tax burden, and hiring out the vehicle did not amount to a transfer of the permit. Case-Laws Indian Laws Wed, 26 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127866