ASHOKKUMAR SURAJBHAN JAT Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner is seeking to challenge, by way of the present petition under Article 226 of the Constitution of India, the action of the authority, where his vehicle is consequently detained for the second time after its release on collecting the tax, penalty, etc. within one day.

(2.) Brief facts, leading to the present petition, are as follows:

(3.) It is averred by the petitioner that the respondent has demanded a tax for the period from April,2021 to March, 2022 of Rs.4,88,760.00, penalty of Rs.2,86,325.00 and interest of Rs.52,957.00, in all a sum of Rs.8,28,042.00. The same has been paid which is evident from receipt dtd. 07/04/2022 issued by the respondent authority. Respondent no.3 also recovered an amount of Rs.75,000.00 as compounding fees, by receipt dtd. 07/04/2022. It is alleged that the authority concerned, by putting the petitioner to undue pressure and exercising the coercion, has obtained this amount for releasing the tourist bus and has also obtained the declaration dtd. 17/03/2022.