MAHESH CHANDRA VERMA Vs. PASSENGERS TAX OFFICER BULANDSHAHR

JUDGEMENT

(1.) PETITIONER, the owner of a Motor Vehicle bearing No. URB 4123, which he has been plying on the basis of regular, contract Carriage permit granted by the Transport Authority. The passenger Tax Officer, Bulandshahr, it is alleged, passed an ex pane assessment order there by levying passenger tax amounting to Rs. 39,780 for the period from 24-4-1995 to 10-9-1996 and, it is in consequence of the said order that a recovery certificate dated 9-5-1999 came to be issued by the Pas senger Tax Officer, Bulandshahr. Copy of the assessment order has not been filed and it is alleged that the assessment order was ex parte and an application dated 30-7-1999 has been filed by the petitioner for setting aside the ex parte assessment order. The relief claimed herein is that the respondents be adjured to decide the ap plication/objection dated 30-7-1999 and assess the passenger tax afresh after afford ing opportunity of hearing to the petitioner and not to give effect to the ex pane assessment order as well as the recovery certificate dated 9-5-1992.

(2.) SRI K. M. Sahai, learned Standing Counsel appearing for the respondents canvassed by way of preliminary objection that the petitioner has an alternative remedy of appeal under Section 13 of the Motor Gari Yatrik Adhiniyam, 1962 (hereinafter referred to as Adhiniyam' ). The learned Standing Counsel further pressed into service the submission that the Adhiniyam does not provide any remedy for setting aside the ex pane assess ment order passed under the provisions of the Adhiniyam apart from the remedy of appeal but such applications could be entertained in accordance with the decisions of this Court.

(3.) A similar question in connection with the powers of the revising authority under the U. P. Sales Tax Act came up for consideration before a Division Bench of this Court in M. P. Poddar and Co. v. Addi tional Judge, 1982 U. P. Tax Cases 117. It was held that notwithstanding no provision being contained in the U. P. Sales Tax Act for setting aside an ex parte order passed by the revising authority, the revising authority had jurisdiction to set aside an ex parte order.