KARAMJIT SINGH Vs. STATE OF PUNJAB ETC

JUDGEMENT

(1.) Whether the action of the District Transport officer, Kapurthala to seize bus No. PB09A-2081 belonging to M/s New Rana Bus Service, Hoshiarpur of which petitioner-Karamjit Singh is partner is legally correct and justified is the only question which arises for determination by the Court in this petition filed under Article 226 of the Constitution of India.

(2.) There is no dispute between the parties that M/s New Rana Bus Service is engaged in the transport business and it has been plying buses on the strength of permits granted by the competent authorities under the Motor Vehicles Act, 1988 (hereinafter referred to as 'the 1988 Act'). The bus in question is being operated on Halandhar-Garh-shankar via Kitna route on the basis of permit No. l41/Regular/Stage/89 issued by the Regional Transport Authority, Jalandhar. Road tax in respect of the said bus has been paid upto September 30, 1999 and the fitness certificate of the vehicle stands renewed up to June 22, 2000. M/s New Rana Bus Service is plying three other buses bearing registration Nos. PB-09-5681, PB-09-6184, PB-09-6381 on different/routes and there is some controversy about the deposit of tax in respect of those buses. Petitioner's grievance is that the District Transport Officer, Kapurthala (respondent No. 2) has, without any rhyme and reason and without any legal authority vesting in him, impounded the bus in question on 1.10.1999 adversely affecting his fundamental right to carry on business. He has relied on Section 207 of the 1988 Act to show that respondent No. 2 does not have the authority to seize the bus in question.

(3.) The respondents have justified the seizure and impounding of the bus No. PB-09A-3081 on the ground that its owner M/s New Rana Bus Service has not paid Rs. 3,36,036/- towards the tax due under the Punjab Motor Vehicles Taxation Act, 1924 (hereinafter referred to as 'the 1924 Act'). They have averred that the company has paid road tax for bus No. PB-09A-3081, only for the period ending on September 30,1999 and it has to pay Rs. 31,060/- including penalty and interest in respect of buses No. PB-09-5681 and PB-09A-3081 for third quarter of 1998-99 and third quarter of 1999-2000. The respondents have further averred that the bus in question has been rightly impounded by respondent No. 2 under Section 14-B of the 1924 Act.