HAFIXMOHAMMAD SHERMOHAMMAD SHAIKH Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Since both the petitions raise common issue, they are heard and decided together.

(2.) The question falls for consideration is whether semitrailer can be subjected to levy of motor vehicle tax when found used with one section of the registered Articulated Vehicle in respect of which the tax is already paid.

(3.) In first petition filed under Article 226 of the Constitution of India, the petitioner initially sought direction against the respondents not to take any coercive or penal action under the provisions of the Motor Vehicles Act, 1988 ('the Act' for short) pursuant to the checking memo dated 19.07.2005 issued by the Inspector of Motor Vehicles produced at Annexure:B. The petition was then amended pursuant to the order dated 07.03.2014 passed in Civil Application No.2404 of 2014 so as to challenge order dated 17.01.2006 for recovery of Tax under Gujarat Motor Vehicle Tax Act ('the Tax Act' for short) of Rs.1,22,626/ with penalty of 25% and interest at the rate of 2% with effect from 01.12.1998 to grant refund of the total amount of Rs.2,35,000/ paid by the petitioner on 17.01.2006 under the above said order.