BALBIR SINGH PUNDIR Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) Writ petitioner has sought writ of mandamus commanding the respondents to relax the tax liability and penalty and exempt him from paying the token tax on the grounds taken in the memo of the writ petition.

(2.) It appears that the writ petitioner had purchased bus, bearing registration No. HP177264, in the year 2001, financed by H.P. Cooperative and Rural Development Bank Paonta Sahib, District Sirmaur, and was regularly plying the bus, but unfortunately, due to death of his son read with other domestic problems he was not in a position to ply the bus, the same remained parked and idle and that was the reason, he was not in a position to renew the documents and to pay taxes including token tax, constraining him to make representations, which were considered, but penalty was imposed upon him. Further pleaded that he has availed all the remedies, but in vain. That is how the writ petitioner was constrained to file the writ petition.

(3.) This Court has passed the interim directions from time to time and in compliance to the said directions, the writ petitioner has deposited the entire tax except the token tax and penalty and the respondents have allowed the writ petitioner to ply the bus.