NEW JEEVAN BUS SERVICE Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Heard. Both these writ appeals are being adjudicated simultaneously for the reason that the question of law involved in both the cases is one and same.

(2.) By order dtd. 02/12/2021 the Regional Transport Authority, Raipur imposed a tax liability upon the appellant along with penalty and interest for the vehicles bearing registration Nos.CG-04-EA-0167 and CG-04-EA-0166 in different cases to the extent of Rs.12,90,549.00 tax. Such levy was subject of challenge in the separate writ petitions by the appellant before this Court. This Court by initial order dtd. 04/05/2022 dismissed the said writ petitions on the ground of availability of alternative remedy.

(3.) Thereafter, the appellant filed the appeal before the appellate authority under Sec. 20 of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (hereinafter referred to as 'the Adhiniyam, 1991'). The said appeals were barred by time as were not filed within a period of thirty days as prescribed under Rule 18 (5) of the Chhattisgarh Motoryan Karadhan Rules, 1991 (hereinafter referred to as 'the Rules, 1991') and the payment of the penalty was also not made deposited as per proviso clause to Sec. 20 of the Adhiniyam, 1991. The appeals having been dismissed on the ground that no application was filed to condone the delay, the same was subject of further challenge before this Court in two separate writ petitions bearing WPT Nos.31 and 28 of 2023. The learned Single Judge by its order dtd. 27/01/2023 has dismissed both the petitions on the ground that no interference is called for in the order of the appellate authority on the ground that no sufficient grounds have been shown before the appellate authority to condone the delay. Being aggrieved by such order, the present appeals.