PRAKASH CHANDRA PUROHIT Vs. TRANSPORT COMMISSIONER

JUDGEMENT

(1.) This order shall also govern the disposal of W.P. No. 5544/2006 as the facts and issues involved in both writ petitions are similar. For the sake of convenience, relevant facts are noticed from the above writ petition.

(2.) Petitioner, at the relevant time, held an All India Permit in Form M.P.M.V.R.- 54 (T.V.P.) for an Omni Bus (Video-Coach) bearing registration No. M.P.39/F 000.7. In the morning of 4.7.2005 said vehicle was checked and seized vide Panchnama and seizer memo Annexure P-2 and P-3 respectively. Thereafter proceedings were initiated under Section 16 of the M.P. Motoryan Karadhan Adhiniyam, 1991 and a notice was served upon petitioner to show cause against recovery of penal tax @ Rs. 1500 per seat amounting to Rs. 52,500/- as if the vehicle was plying without permit. Petitioner submitted reply to the show cause notice but the Taxation Authority being unsatisfied with the reply, ordered petitioner to pay Rs. 52,500/- as penal tax vide Annexure P-7. It seems that against Annexure P-7, petitioner directly filed a writ petition (WP No. 288/05) in this Court. Said WP was disposed off on 18.9.2005 Annexure P-8. Pursuant to aforesaid order, petitioner preferred an appeal. By the order impugned, appeal preferred by the petitioner was dismissed by Appellate Authority, respondent No. 1. Hence this writ petition.

(3.) Petitioner himself argued his case and submitted that in absence of breach of statutory provisions or permit conditions, not only the seizure of the vehicle, but also the levy of penal tax was bad in law. He invited attention to the list of passengers drawn up at the time of checking and seizure of the vehicle in support of contention that all passengers were traveling from Machalpur to Indore and in between no passenger was picked up or set down during the journey. Therefore, it could not be said that the vehicle was plying without permit and without payment of tax. Per contra, learned Government Advocate appearing for respondents justified the levy of penal tax.