IMTIYAZ ABDULREHMAN SUJELA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner herein has prayed to direct the respondents to transfer the vehicle and issue the R.C. Book without charging tax for the second time in a case where the vehicle is purchased in an auction from the financier.

(2.) The petitioner is involved in the business of second hand vehicles. The petitioner purchased vehicles from the finance company and to transfer the same the respondent no. 2 demanded life time tax. The petitioner does not intend to pay the life time tax for the second time. Being aggrieved by the said action on the part of the respondent authorities, the present petition is preferred.

(3.) Mr. Kharadi, learned advocate appearing for the petitioner has submitted that the petitioner was orally informed that in view of the Bombay Motor Vehicle Act, 1958, the transferee is liable to pay the tax for the second time. He has submitted that a bare reading of the Act does not provide charging of second time tax but it does provide double fees by way of penalty in case of certain contravention and/or violation and nowhere in the schedule attached to the Bombay Act second time recovery of tax is provided.