BABUL PARMAJI SHAH Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Hava the learned Counsel waives service of Rule on behalf of the respondents. With the consent of the learned Counsels for both the sides this matter was taken up for final hearing today.

(2.) This Special Civil Application is filed by the petitioner for getting the whole proceedings right from the demand of tax by respondent No. 3 from the petitioner vide his letter dated 14-5-1986 quashed and for issuing an appropriate writ order or direction prohibiting the respondents from recovering any amount by way of tax from the petitioner.

(3.) Mr. Vyas the learned Counsel for the petitioner contended that Annexure A to the Special Civil Application cannot be construed either as an order passed by the Assistant Regional Transport Officer Palanpur or as a notice issued by him under the provisions of the Gujarat Carriage of Goods Taxation Act 1962 (hereafter referred to as the Gujarat Act). Brief facts of this case relevant for the purpose of appreciating the contentions raised on behalf of the petitioners are as follows. The goods vehicle belonging to the petitioner which is bearing No. GTF 3838 and which previously bore registration No. RRQ 5107 had a valid permit upto 23-1-1983. The petitioner had intimated to the authority concerned that the said vehicle was not to be used from 1-4-1980. As per Rule 5 of the Bombay Motor Vehicles Tax Rules 1959 (hereafter referred to as the Bombay Rules) a registered owner is required to make a declaration in Form NT to the appropriate Taxation Authority along with the certificate of taxation regarding non-user of the vehicle. Rule 5 of the said Rules reads as under: 5 Certificate for non-user :-