KRISHNA NARAYAN PRAJAPATI Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) The instant petition is filed seeking directions to the respondent/State to exercise its power under Sec. 21 of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 (for short, hereinafter referred to as the "Adhiniyam, 1991") and to exempt the tax on the petitioner's vehicle for the period from March, 2020 till the vehicle is permitted to ply on road.

(2.) Facts of the case are that the petitioner is a transporter and operates passenger transport vehicles on the basis of various permits granted by the concerned transport authorities. The petitioner holds permit for various routes. According to the petitioner, on account of the Covid -19 situation, the lock-down was imposed which has immensely restricted and adversely effected the business of the petitioner. Various exemptions have been granted by the State Government to other stake holders. The petitioner could not operate his vehicle on the route in question and the said vehicle was stopped since March, 2020. Intimation of stoppage of bus was also given to the respondent authorities on 1/4/2020, which was required under Form "0" of sub Rule (1) of Rule 13 of the Madhya Pradesh Motoryan Karadhan Rules, 1991. The in-charge of the bus terminal also certifies that the vehicle owned by the petitioner was not operated on the route in question between 1/4/2020 to 25/1/2022.

(3.) Learned counsel appearing for the petitioner submits that the concerned department is showing the tax liability against the petitioner, however, on account of the vehicle being non-operational during the period in question, the petitioner should not be compelled to deposit the tax. According to him, the State Government is empowered under Sec. 21 of the Adhiniyam, 1991 to exempt the vehicle from tax. The State Government should exercise power under Sec. 21 of the Adhiniyam, 1991. Neither, the exemption is being granted in accordance with Sec. 21, nor the same is being rejected and therefore, the petitioner is in the instant petition.