Judgment S. B. Sinha, J. 1. In this writ application the order passed by the Motor vehicle Inspector, Darbhanga dated 11-11-1986 as contained in Annexure6 to the writ application and the order dated 11-5-1987, passed by the District magistrate, Darbhanga as contained in Annexure 8 to the writ application are under challenge. 2. By reason of the aforementioned order, the said authorities refused to grant a certificate of fitness in respect of a Bus bearing Registration No. BRG-6579 allegedly belonging to the petitioner. 3. Mr. B. N. Singh, the learned counsel appearing on behalf of the petitioner has raised two fold contentions, firstly he submitted that the impugned orders could not have been passed for the reason of non-depositing of Road Tax and Additional Taxes payable under the provisions of Bihar and Orissa Motor vehicles Taxation Act, 1930. The learned counsel secondly submitted that in any event as the Bus in question was under repair and was not put in use on the road for a long time, the authorities concerned were bound to take into consideration with effect the broad fact, and ought to have granted exemption to the petitioner for payment of Road Tax or part thereof for non-plying of the said vehicles. 4. Mr. S. N. Jha, the learned counsel appearing on behalf of the State, when questioned, drew my attention to an order passed by the State Transport commissioner, Bihar, Patna dated 4th March, 1986 as contained in Annexure b to the counter-affidavit filed on behalf of the respondents. By the said order, the State Transport Commissioner directed all concerned officers including the district Transport Officers and Motor Vehicles Inspectors not to grant a certiiicate of fitness in respect of a vehicle unless and until the owner of such vehicle produces the certificate showing payment of road tax and Additional Road Tax in relation thereto upto-date. 5. The matter relating to grant of certificate of fitness of Transport vehicle as contained in Sec.38 of the Motor Vehicles Act. 5. The matter relating to grant of certificate of fitness of Transport vehicle as contained in Sec.38 of the Motor Vehicles Act. Sec.38 of the said Act reads as follows : - "38 (1) Subject to the provisions of Sec.39, a transport vehicle shall not be deemed to be validly registered for the purposes of Sec.22, unless it carries a certificate of fitness in Form has set forth in the first Schedule, issued by the prescribed authority, to the effect that the vehicle complies for the time being with all the requirements of chapter V and the rules made thereunder. Where the prescribed authority refuses to issue such certificate, it shall supply the owner of the vehicle with its reasons in writing for such refusal. (2) Subject to the provisions of sub-section (3), a certificate of fitness shall remain effective for such preiod, not being in any case more than two years or less than six months, as may be specified in the certificate by the prescribed authority under sub-section (1 ). : provided that this sub-section shall, in respect a certificate of fitness relation to a new transport vehicle registered for the first time and not plying in hilly areas, have effect as if for the words six months, the words one year were substituted. In this sub-section, the expression hilly areas means such area as the state Government may, having regard to the elevation and topography, by notification in the official Gazette declares to be hilly areas. (3) The issuing authority or other prescribed authority may for reasons to be recorded in writing cancel a certificate of finess at any time, if satisfied that the vehicle to which it relates no longer complies with all the requirements of this Act and the rules made thereunder ; and on such cancellation the certificate of registration of the vehicle and any permit granted in respect of the vehicle under chapter IV shall be deemed to be suspended until a new certificate of fitness has been obtained. (4) A certificate of fitness issued under this Act shall, while it remains effective, be valid throughout India. 6. The Motor Vehicles Act, 1939 was enacted for validating and amending the law and order relating to motor vehicles. The said Act deals with various matters relating to regulation and control of plying of motor vehicles on road. (4) A certificate of fitness issued under this Act shall, while it remains effective, be valid throughout India. 6. The Motor Vehicles Act, 1939 was enacted for validating and amending the law and order relating to motor vehicles. The said Act deals with various matters relating to regulation and control of plying of motor vehicles on road. Chapter II of the said Act deals with licensing of drivers of motor vehicles. Chapter II-A thereof deals with the matter relating to licensing of conductor of state Carriages. Chapter III deals with the matters relating to registration of motor vehicles. Chapter IV deals with the matter relating to control of Transport vehicles which includes grant of parties to the careers. Chapter V deals with the construction equipments and maintainance of motor vehicles. Certificate of fitness of transport vehicles as contained in section 38 of the Act occurs in chapter III of the Act. 7. Mr. Jha submitted that the order as contained in Annexure b to the counter-affidavit was issued by the State of Bihar in exercise of its powers conferred upon it under Sec.43-A of the Motor Vehicles Act as inserted by amendment made by the legislature of Bihar. Sec.43-A of the Said Motor vehicles Act was inserted by Motor Vehicles Bihar Amendment Act, 1949 (Bihar act 27 of 1950) and amended of Bihar Act No.4 of 1979 which reads as follows : " (1) Notwithstanding anything contained in Sec.47 or in any other provisions of this Act the State Government may issue such orders and directions as it may consider necessary in respect of any matter relating to road transport to the State Transport Authority or regional Transport Authority and such Transport Authority shall give effect to all such orders and directions. (2) In particular and without prejudice to the generality of the foregoing provisions contained in sub-section (1) the State Government may from time to time issue such direction to Regional Transport authority as it may, consider expedient in the interest of promotion of economic welfare of the weaker section of the people and to provide adequate means of livelihood to educate unemployed to give priority to applicants of such class or category in granting permits. " 8. " 8. From a perusal of the aforementioned provisions as contained in section 43-A of the Motor Vehicles Act, 1939 it is evident that the words transport authority or regional Authority have been mentioned with specific purposes. The power of the State Government to issue orders and direction to the Transport authority, in my opinion, do not cover any authority like the Transport Officers or Motor Vehicles Inspectors with regard to any matter provided for in Chapter iii of the said Act. In terms of Sec.43-A of the Motor Vehicles Act, the power of the State Government must be held to be confined only in relation to the matters relating to the control of Transport Vehicles as contained in Chapter IV thereof. Evidently, therefore, the order passed by the State Transport Commissioner as contained in Annexure b to the counter-affidavit could not have been passed in purported exercise of its power conferred upon State of Bihar under section 43-A of the aforementioned Act. 9. Further, the provisions relating payment of the road tax and additional taxes are to be found in the Bihar and Orissa Motor Vehicles Taxation Act, 1930. Sections 6 and 6 (1-A) of the said Act provides for imposition of taxes and additional taxes. Sec.11-A of the said Act provides for recovery of taxes. Both Motor Vehicles Act, 1939 and the Bihar and Orissa Motor Vehicles taxation Act, 1930 are self contained Codes. Further whereas the Motor Vehicles act, 1939 is a Central legislation the Bihar Motor Vehicles Taxation Act, 1930 is a State legislation. The powers conferred upon the authorities under the provisions of the statutes are different and the officer empowered to do a particular Act in accordance with the provisions of the Wage Act could not accord the power conferred upon him under the provisions of the other Act inasmuch as it has held hereinbefore, both the Acts are self-contained Codes in themselves and operate in different fileds. 10. In such a situation, in my opinion, the State Transport Commissioner had no authority to issue the directions as contained in Annexures A and B to the counter-affidavit and consequently the impugned orders which has been passed by the respondents Nos.4 and 5 relying on or on the basis of the aforementioned directions cannot also be sustained. 11. 10. In such a situation, in my opinion, the State Transport Commissioner had no authority to issue the directions as contained in Annexures A and B to the counter-affidavit and consequently the impugned orders which has been passed by the respondents Nos.4 and 5 relying on or on the basis of the aforementioned directions cannot also be sustained. 11. In the result, I have not other option, but to quash the aforementioned orders as contained in Annexures 6 and 8 of the writ application. So far as the second point raised by Mr. Singh is concerned, the same, in my opinion, cannot be looked into by this Court in exercise of its power conferred upon it Articles 226 and 227 of the Constitution of India. In the writ application it has been asserted on behalf of the petitioner that an application has been filed for exemption of payment of tax under Bihar and Orissa Motor Vehicles Act, 1930. On the other hand in the counter-affidavit filed on behalf of the State. The aforementioned fact has been denied. In view of the disputed question of fact and further in view of the fact that the question as to whether the petitioner really did not put the Motor Vehicle in use on road or not is the essential a question of fact. Such fact cannot be determined in this writ application. The petitioner, therefore, if so advised may file a representation, if not filed in this regard, before the competent authority, who shall pass necessary orders in accordance with law. 12. In the result this writ application is allowed, but there will be no order as to costs. Petition allowed.