SIDDHARTH JITENDRABHAI ITALIYA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner owned two buses being vehicle No.GJ05Z5200 and GJ05Z5100 which were being used for the travel business. According to him, one Vijaybhai Bhimjibhai Bandhiya alias Vijay Ahir purchased the said buses and a plain agreement on 1/12/2018 was made and he sold these buses for a total consideration of Rs.14,00,000.00. He took over the possession on 1/12/2018 and although he had promised the petitioner to pay the total amount of consideration, he did not do that. The vehicles have not been as yet transferred in the RTO in the name of Mr.Vijay Ahir.

(2.) The grievance on the part of the petitioner is that the respondents have issued the notice on 9/10/2020 for the payment of arrears of the tax worth Rs.11,71,962.00. The petitioner responded to the notice dtd. 7/5/2021 on 10/6/2021; however no heed is paid to his request. He, therefore, is before this Court seeking following reliefs:

(3.) We have at the outset sought assistance of learned AGP, Mr.Soham Joshi. He drew our attention to the provisions of the Gujarat Motor Vehicle Tax Act, 1958 specially Ss. 4, 8 and 14. According to him, the only aspect that is not reflected on record is the response to the reply which has been given by the petitioner. However, in absence of any concrete, legal and acceptable material of his transfer to the third party, his responsibility shall continue. According to him, the appellate forum is also provided if he is aggrieved after once the order is passed by the concerned authority.