N. RAJU Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) Petitioner has sought for setting aside of the notice bearing No. RTO/BNG/W/Transport/2023-24 dtd. 15/7/2023 by virtue of which demand has been raised for tax on the premise that the vehicle is a contract carriage in a sum of Rs.3,96,743.00 being specified to be arrears of tax at Annexure-A. Petitioner has also sought for a direction to accept current tax for the period from 1/7/2023 in respect of the vehicle bearing No.KA53 A 5834.

(2.) Learned counsel for the petitioner would submit that the vehicle bearing No.KA53 A 5834 in relation to which taxes have been paid up to June, 2023 and fitness certificate is valid up to 27/6/2024 and the insurance is valid up to 4/4/2024. It is submitted that the taxes are being paid by treating the vehicle as a private service vehicle. It is submitted that when the petitioner approached the respondent for acceptance of tax from 1/7/2023 onwards, the demand at Annexure-A has been raised.

(3.) Learned AGA appearing for the respondent submits that the petitioner had sought for conversion of the vehicle from private service vehicle to a contract carriage and decision regarding the same has been taken on 18/2/2021 and accordingly, the taxes ought to have been paid as a contract carriage.