HITENDRA MISHRA Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) The challenge in the present writ petition is the order dated 26.07.2017 (Annexure P/1) whereby a demand notice has been issued assessing Rs.12,05,267/- of which Rs.6,26,000/- is the assessment towards payment of tax, Rs.5,07,000/- towards penalty and interest was assessed at Rs.72,267/-. The assessment of tax has been made declaring the vehicle belonging to the petitioner classified as 'Deluxe Stage Carriage'.

(2.) The contention of the petitioner is that, it is a case where the vehicle involved in dispute is a Bus bearing registration No.CG-04-E-3168, the permit of which was issued on 28.11.2014 and the validity of which was from 01.12.2014 to 30.11.2019 i.e. for a period of five years. He further submits that column-6 of the said permit clearly shows that the classification of the vehicle for the purpose of permit has been shown as Ordinary Stage Carriage. The seating arrangement in the Bus is 3 seats on one side and 2 seats on the other side which in usual parlance is referred by 2 X 3.

(3.) It was further contended by the petitioner that no proper assessment proceedings have been drawn for assessing Tax as has been shown in the demand notice (Annexure P/1) which again is in contravention of the Rule 8(A) of Chhattisgarh Motor Vehicle Taxation Act, 1991.