SHARAT KUMAR BARPANDA Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Petitioner is aggrieved by the demand raised by the Regional Transport Officer -cum -Taxation Authority, Raipur, directing him to make payment of motor vehicle tax at Rs.4, 63,320/ -, penalty of Rs.4,16,130/ - and interest amounting to Rs.1,68,168/ - totalling Rs.10,47,618/ - on the ground that the petitioner is plying a Deluxe service vehicle.

(2.) Indisputably, the petitioner is holding an inter State regular permit for the route Patnagarh to Raipur on his vehicle bearing registration No.OR -17 -J -9244. The regular permit has been issued by the concerned authority of the State of Orissa and has been duly countersigned by the competent authority in the State of Chhattisgarh.

(3.) Admittedly, the petitioner has obtained a permit which is classified as Ordinary Stage Carriage services and not Express or Deluxe services.