SUBHASH CHANDRA PADHI Vs. STATE TRANSPORT AUTHORITY

JUDGEMENT

(1.) THE demand raised by the Regional Transport Officer, Chatrapur, Ganjam (opp. party No. 3) to the tune of Rs. 1,12,000.90 paise on the petitioner towards the levy of passenger tax in respect of his vehicle ORG 6707 for the periods 1982-83 and 1983-84 and the consequential issuance of certificate by the Special Certificate Officer (opp. party No. 3) as per Annexure-2/A, are the subject-matter of challenge in this writ application. Against the demand raised by opposite party No. 3 the petitioner had moved by Appellate Authority and being unsuccessful therein has moved the revisional authority and die appellate and revisional orders are also challenged in this writ application.

(2.) THE Orissa Legislature thought of augmenting the financial resources of me State for financing the expanding developmental activities and proposed the legislation to levy tax on passengers and accordingly, the Orissa Motor Vehicles (Taxation of Passengers) Bill, 1968 was introduced in the Legislative Assembly. The Bill was referred to the Select Committee on 6th of December, 1968 and me Select Committee suggested some changes. Finally, the Bill was passed in the Legislative Assembly and the Orissa Motor Vehicles (Taxation of Passengers) Act, 1969 (Orissa Act 11 of 1969) was made applicable to the whole of the State of Orissa with effect from 11th of July, 1969, the assent to me same having been given by the Governor on 10th of May, 1969. A Press Note had been issued in the Orissa Gazette, Extraordinary, dated 4.7.1969, informing me travelling public and the Operators the fact that the Act has been brought into force and me liability of a passenger as well as the operator to pay the tax in question. The Preamble to the long title of the Act indicates that it is an Act to provide for the levy of tax on passengers carried in. stage carriages in the State of Orissa. "Stage Carriage" has been defined in Section 2(e) to mean:

(3.) THE petitioner's case in the nut-shell is that his vehicle O.R.G. 6707 had been registered as a contract carriage till 31.12.1981. In die hope of getting a route permit for operating the vehicle as a stage carriage, the petitioner paid me enhanced tax meant for stage carriage with effect from 1.1.1982, but, in fact, no route permit was made available to the petitioner. The petitioner, therefore, had no other option man to ply the vehicle as a contract carriage and, therefore, he is not liable to pay any passenger tax merely because he has paid die higher rate of tax as is meant for a stage carriage. The further contention of the petitioner is that even if it is held that the petitioner was plying the vehicle as a stage carriage without a route permit for the same on the basis of the some check reports obtained periodically, he can be charged only on those dates and not for the entire period. The stand of the Transport Authority in the counter affidavit, on me other hand, is mat me petitioner himself made an application to the Taxing Authority to permit the petitioner to use the vehicle as a stage carriage with effect from 2.1.1982 and, in fact, paid the requisite amount of higher rate of tax meant for stage carriage in me Schedule and, therefore, in die eye of law, the vehicle must be held to be a stage carriage with effect from 2.1.1982. It is not disputed by the opposite parties that during die period in question, the petitioner has not been able to obtain a route permit for using the vehicle as a stage carriage, but notwithstanding me same, he was clandestinely using me vehicle as a stage carriage which is apparent from several check reports as per Annexure-A series. The concerned authority, therefore, initiated a proceeding under Section 8 of the Orissa Motor Vehicles (Taxation of Passengers) Act and after giving due opportunity completed the assessment for the period in question. The petitioner being aggrieved by the same preferred an appeal and the appeal having been dismissed, die petitioner carried the matter in revision. The revisional authority has also affirmed me assessment made and mere is no error of law in any of the orders passed by me authorities. Since the assessment made by the authorities under Section 8 was not paid and the amount is recoverable under me provisions of the Orissa Public Demands Recovery Act, me certificate proceeding has been initiated.