AJAY KUMAR SHARMA Vs. STATE OF M.P.

JUDGEMENT

(1.) The petitioner has filed this petition challenging the order dated 26/07/2017 passed by the respondent No.2.

(2.) The petitioner is a Transport Operator and is the registered owner of vehicles bearing registration Nos.M.P.-09- S/1377, M.P.-09-S/1277, M.P.-09-S/3535, M.P.-0S/3875 and M.P.-09-S/2577, which are registered in the Office of respondent No.3. The petitioner has submitted an application before the respondent No.3 on 24/10/2006 for cancellation of registration certificate of the said vehicles but instead of deciding the application of the petitioner, the respondent No.3 has passed an order dated 23/06/2010 and imposed tax and penalty against the vehicles of the petitioner, for which he has not plied the vehicles, neither used the vehicles. Thereafter, the petitioner has preferred writ petitions before this Court. The writ petitions were disposed of with a liberty to the petitioner to prefer an appeal before the Appellate Authority. The petitioner has challenged the orders passed by Writ Court by filing writ appeals before Division Bench of this Court. On 25/04/2013 the writ appeals were disposed of by permitting the petitioner to prefer an appeal on merits, if the petitioner furnishes Bank Guarantee before the Appellant Authority to the satisfaction of Appellant Authority in respect to tax and penalty in terms of final adjudication in the appeals.

(3.) Thereafter, the petitioner has furnished Bank Guarantee before the Appellate Authority and prefer appeals against the orders in respect of payments of tax and penalty against the vehicles of petitioner. On 01/03/2016, the Appellate Authority has rejected the five appeals of the petitioner without deciding the same on merits, as the orders of this Court on the ground of non-maintainability. Then, the petitioner has preferred writ petition Nos.7542/2016, 7545/2016, 7546/2016, 7544/2016 and 7547/2016 before this Court against the order dated 01/03/2016 passed by the Appellate Authority. On 29/06/2017, the writ petitions were allowed by setting-aside the order passed by the Appellate Authority dated 01/03/2016 with cost of Rs.5,000/- and the matter was remitted back to the Appellate Authority with a direction to decide the same on merits in accordance with law. Thereafter, the Appellate Authority again decided the appeals of the petitioner with a direction to the respondent No.3 that if the petitioner deposits the tax and penalty till November, 2004, than only the application dated 24/10/2006 of the petitioner for cancellation of registration certificates of the vehicles will be considered.