VISHAL RAJENDRAKUMAR SHARMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE only prayer in the present petition is for an appropriate writ, direction and order directing the respondent Nos. 2 and 3 to release the vehicle bearing No. GJ-22-T- 9393. It is not in dispute that a final order dated 21. 6. 2005 has been passed by the Regional Transport Officer, Mehsana at Annexure-I imposing tax of Rs. 2,10,000/- with 25% penalty. It is an admitted position that against the said order, further appeal was preferred, which came to be dismissed and there is no further challenge to the said order. When the order passed by the Regional Transport Officer, Mehsana directing the petitioner to pay tax of Rs. 2,10,000/- and the penalty of 25%, which is further confirmed by the Appellate Authority, has become final and the aforesaid amount has not been paid, no relief can be granted to the petitioner directing the respondents to release the vehicle in question. On non-payment, the respondents would be justified in detaining the vehicle.

(2.) IN view of the above, present special criminal application deserves to be dismissed and is accordingly dismissed. Rule discharged. Ad-interim relief granted earlier stands vacated forthwith.