RANJIT SINGH Vs. TAXATION OFFICER RAMPUR AND

JUDGEMENT

(1.) Recovery proceedings have been initiated through Recovery Certificate issued by the Regional Transport Officer concerned against the two petitioners for recovering Additional Tax leviable under Section 6 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (hereinafter referred to as the 'New Taxation Act') and the rules framed thereunder known as U.P. Motor Vehicles Taxation Rules, 1998 published in the U.P. Gazette dated 10-11-1998 (hereinafter referred to as the 'Rules'). Apart from questions of facts raised by the petitioners, the recovery proceedings have been challenged on the ground that there is no provision in the New Taxation Act so as to conferring right on Opposite Parties to demand or levy or require payment of Additional Tax on motor vehicles even if those are plying in the State without a valid permit under the Motor Vehicles Act (hereinafter referred to as the 'Central Motor Vehicles Act'). Reliance has been placed on the Division Bench Decision in H.C. Misra v. State of U.P., 2000 All LJ 2627.

(2.) Sri Sanjai Kumar Om in Writ Petition No. 12118 of 2001, Sri A.N. Tripathi in Writ Petition No. 12502 of 2001 and Sri Vishnu Pratap, Standing Counsel have been heard at substantial length. No Counter Affidavit has been filed by the State but nonetheless written arguments have been filed by the petitioners counsel as well as by Sri Vishnu Pratap, Standing Counsel. As prayed , these petitions are being disposed of by this common judgment at the time of admission.

(3.) It has to be pointed out that the New Taxation Act has been promulgated by the State of U.P. in response to the report of a Committee and is a composite law for levy and collection of all taxes on all Motor Vehicles plying on the roads of the State of U.P. The New Taxation Act has come into force on 9-11-1998 through U.P. Gazette notification of even date. The rules referred to above have been notified in the gazette dated 10-11-1998. The New Taxation Act, therefore, overrides and replaces the relevant provisions under the Central Motor Vehicles Act, the U.P. Motor Gari (Yatri Kar Adhiniyam), 1962 and the U.P. Motor Gari (Mal Kar Adhiniyam), 1964. Under the New Taxation Act, there are provisions for creating a special fund known as U.P. Road Transport Accident Relief Fund, which is expected to meet the contingent expenses which the State Government may have to bear for extending relief to persons suffering accident or their families.