MD. ASRAR ANSARI Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The petitioner has assailed the assessment of tax and additional tax made by the respondent authorities in terms of an order issued by the Transport Department, Government of West Bengal on 19/1/2018 and has prayed for release of his vehicle bearing registration no. JH05CJ-4148.

(2.) At the outset, the respondents have challenged the maintainability of the writ petition on the ground that such order assessing tax and additional tax is amenable to appeal under Sec. 9 of the West Bengal Motor Vehicles Tax Act, 1979 and the West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989.

(3.) Learned counsel for the respondents has submitted that the petitioner's vehicle was intercepted on 3/11/2022 on Kona Expressway near Belapole More, Howrah by a Motor Vehicles Inspector of Howrah RTO and it was found that the petitioner had defaulted in payment of tax and additional tax of the State of West Bengal. Resultantly the vehicle was held to be without permit on the said date. A challan to the tune of Rs.11501.00 was issued by the Motor Vehicles Inspector to the petitioner on the same day following which tax and additional tax for a period of 17 weeks was calculated to the tune of Rs, 2,71,887/- including the amount of the earlier challan. Learned counsel submits that the petitioner is at liberty to get his vehicle released upon payment of tax and additional tax assessed by the authority. In the alternative, if the petitioner is aggrieved by the said assessment, his remedy lies before the appellate forum and not in the present writ petition.