THE PILLU KHERA CO-OPERATIVE TRANSPORT SOCIETY LTD. Vs. EXCISE AND TAXATION COMMISSIONER-CUM-REVISIONAL AUTHORITY (PGT) AND ORS.

JUDGEMENT

(1.) THIS petition seeks quashing of order dated 14.10.2010, Annexure P -3, passed by the Excise and Taxation Commissioner acting as a revisional authority under the provisions of the Punjab Passenger and Goods Taxation Act, 1952.

(2.) CASE of the Petitioner is that it is a co -operative transport society and has permit for a specified route to run a bus. According to the Petitioner, for period from 1.12.1999 to 1.9.2003, it stopped its operation and deposited the permit and registration certificate with the Secretary, Regional Transport Authority. Inspite of this, notice for recovery of passenger tax was issued to the Petitioner by the Secretary, Regional Transport Authority, against which an appeal was filed, which was partly rejected and partly remanded. Thereafter, the Petitioner filed a revision which has been dismissed. According to the Petitioner, it was not liable to pay the passenger tax for the period the bus did not operate on the allotted route and the permit and registration certificate remained deposited with the concerned authority. The Petitioner is also entitled to refund of tax already paid.

(3.) WE find from the appellate order dated 16.4.2010 that the Petitioner admitted liability to the extent of 5,50,000/ - and paid the amount and for the remaining demand, the matter was remanded. The operative part of the said order is as under: