MAHASAGAR TRAVELS LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Article 226/227 of the Constitution of India, the petitioner, a travel agency, seeks to challenge the order passed by the Deputy Secretary (Department of Ports and Road Transport, State of Gujarat) in Revision Application No.6 of 2006 in exercise of his powers under Section 14A of the Bombay Motor Vehicles Tax Act, 1958 (for short, 'the Act of 1958') rejecting the Revision Application preferred by the petitioner and thereby confirming the order passed by the Commissioner, Road Transport, State of Gujarat dated 31st December 2004 in Tax Appeal Nos.11 and 12 of 2005 and the order dated 31st December 2004 passed by the Regional Transport Officer, Junagadh, directing the petitioner to deposit a sum of Rs.1,09,000=00 towards motor vehicle tax with penalty at the rate of 25% to the tune of Rs.27,000=00 for the period between 1st April 2001 to 30th September 2001.

(2.) Facts relevant for the purpose of deciding this petition can be summarised as under :

(3.) Record reveals that temporary registration was obtained on 4th April 2001. After obtaining the temporary registration of the Chassis as required under Section 43(2) of the Motor Vehicles Act, 1988 (for short, 'the Act of 1988'), the Chassis were sent to the workshop for building the body on it. Section 43(2) of the Act of 1988 provides that temporary registration made under the section shall be valid only for a period not exceeding one month and shall not be renewable. However, there is a proviso which provides that where a Motor Vehicle so registered is a Chassis to which a body has not been attached and the same is detained in the workshop beyond the said period of one month for being fitted with a body or due to any unforeseen circumstances beyond the control of the owner, the period may, on payment of such fees, if any, as may be prescribed, be extended by such further period or periods as the registering authority or other prescribed authority, as the case may be, may allow.