MAHADEV TRANSPORT SERVICE Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) BY this petition, the petitioner seeks quashing of the order dated 6 -2 -2012 (Annexure P/1) passed by the respondent Nos. 2 i.e. the Taxation Authority, Raipur, and further, to direct the respondent No. 2 and 3 to release the seized vehicle i.e. CG -04/ZA 0938. The facts, in brief, as projected by the petitioner are that the petitioner is engaged in business of plying buses. He had leased out his buses to Ambuja Vidya Peeth, Ravan, Balodabazar. The bus of the petitioner was deployed to carry employees/students from Ambuja Vidya Peeth, Ravan to Balodabazar. He was granted a valid permanent permit for plying his bus, bearing permit No. 27/07 which was valid up to 17 -6 -2012. The petitioner had been regularly paying his taxes to the authorities. On an audit objection made by the Accountant Genera], the respondent No. 2 issued a notice to the petitioner without assessment of the tax and opportunity of hearing and directed to pay a sum of Rs. 11,40,000/ - failing which it was directed that action would be initiated against the petitioner under the provisions of section 16(3) of the Madhya Pradesh/Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (for short 'the Act, 1991'). Thereafter, his bus was seized by the authorities on 26 -4 -2012 (Annexure P/5).

(2.) SHRI Bajpai, learned counsel appearing for the petitioner submits that the action of the respondent/State is illegal and arbitrary, without application of mind. The respondent No. 2 has no such power to issue notice and that too, on mere apprehension. The petitioner has not been afforded proper opportunity of hearing. He would next contend that without making proper assessment, no tax can be imposed. Thus, this petition seeking the aforestated relief's.

(3.) SHRI Moorthy would lastly contend that so far as seizure of the vehicle in question is concerned, the same was done under an independent proceeding as the bus was found being plied without having fitness certificate as well as any document showing payment of taxes. The fitness certificate annexed with this petition was never shown to the respondent authorities, and in fact, till date, the petitioner has not submitted any document in this regard. There is no illegality or irregularity in the act of the respondents. Thus, this petition may be dismissed.