ALPESHBHAI NARENDRABHAI UPADHYAY Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE petitioner has taken out present petition seeking below mentioned relief:-

(2.) THE petitioner has come out with a case that he purchased one motor vehicle of Maruti make in 2008. The said vehicle is registered with the Registration Authority under registration No.GJ.13.N.1442. According to the provisions contained under Section 4 of the Act, the owner of the motor vehicle is required to pay "Life Time Tax". The said Section 4 of the Act reads thus:-

(3.) I have considered the submissions made by learned advocate for the petitioner and learned AGP for the respondent State. It prima facie emerges from the record of present petition, particularly two documents at page 10 and 27 that there is striking discrepancies between the figures mentioned in the said two documents. The document at page-10, i.e. copy of the Registration Book, reflects that a sum of Rs.13,551=00 is paid on 4.7.2008 whereas the document at page-27, i.e. receipt acknowledging the payment, reflects that only Rs.1,351=00 was paid on 4.7.2008. The said discrepancies in the two documents gives rise to disputed questions of fact which would necessitate evidence and trial wherein parties may be subjected to cross-examination by the opposite side.