REKHA SENGUPTA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) THE Court : The petitioner in this WP under art.226 of the Constitution dated August 6, 2012 is seeking the following principal reliefs:-

(2.) THE second respondent in the WP is the following:- "The District Magistrate cum District Collector, Coach Behar, West Bengal; " and the memo dated December 15, 2011 referred to in prayer (b) is at p.23 of the WP. The relevant parts of the memo are quoted below:-

(3.) SECTION 11A of the Act has absolutely no manner of application to the petitioner 's case. Section 11A empowers the State Government to specify the rate of penalty for non-payment of tax under the Act payable on certain categories of vehicles. The petitioner 's vehicle does not fall in any one of those categories. Sub-section (3) of s.11A empowers the State Government to exempt, totally or partially, any motor vehicle from the payment of any fine imposed for non-payment of tax under the Act. The provisions of sub-s.(3) cannot be read out of context for the purposes of any section other than s.11A. They apply only to the categories of vehicles to which the provisions of sub-ss.(1) and (2) of s.11A apply. I am unable to appreciate the argument that the petitioner 's remedy, if any, was an appeal under s.9 of the Act. An appeal would have been entertainable only if the things stated in the memo dated December 15, 2011 constituted an order made by the Taxing Officer under any provision of the Act.