NAND KISHORE PANDEY Vs. STATE OF BIHAR

JUDGEMENT

(1.) In the instant writ application, petitioner has prayed for quashing the order dated 14-7-1998/17-7-1998 passed by respondent No. 2, Secretary, Department of Transport, Government of Bihar, Patna affirming the order dated 23-2-1998 passed by respondent No. 3-Joint Commissioner, State Transport, Government of Bihar, Patna, whereby and whereunder the petitioner's application for exemption in payment of Road tax from 1-4-1992 till date of issuance of fitness certificate has been rejected. Copies of orders have been filed and annexed as Annexures-4 and 5 to the writ application.

(2.) Facts of the case are not much in dispute. Petitioner owned and possessed commercial vehicle (trekker) bearing No. BR-17A-5575 which was purchased by him from B. P. Agarwalla and Sons, Dhanbad Branch after getting finance from the State Bank of India. The vehicle was registered in the name of the petitioner and certificate of registration was issued on 7-1-1991 and necessary road permit was also issued in the name of the petitioner by North Chhotanagpur Regional Transport Authority, Hazaribagh. It appears that the petitioner's vehicle was forcibly taken away by one Yogendra Singh and the signature of the petitioner was forcibly taken on blank paper and the petitioner was confined in his village house. The said Yogendra Singh got ownership of the vehicle transferred in his name and informed the petitioner that the vehicle belongs to him. Petitioner's case is that he was kept confined till 14-7-1992 and, therefore, he lodged First Information Report with the police station on 15-7-1992 and a criminal case was instituted being Case No. 318/92. Petitioner said to have informed the District Transport Officer, Dhanbad about the illegal and forcible seizure of the vehicle by the said Yogendra Singh. The said vehicle was accordingly seized in a criminal case and thereafter Yogendra Singh filed an application for release of the vehicle but the same was rejected. The release matter ultimately came up before this Court and the vehicle was finally released in favour of the petitioner by order of this Court dated 11-8-1993 in Cr. Revision No. 99/93. After release of the vehicle in favour of the petitioner he made an application before the Transport Authority for the change of name of ownership which was transferred in the name of Yogendra Singh by the District Transport Officer, Dhanbad. When nothing was done by the authority, petitioner moved this Court by filing C.W.J.C. No. 439/95-R. The said writ application was disposed of on 17-5-1995 with a direction to the petitioner to file application before respondent-authority for cancellation of the ownership in the name of Yogendra Singh and for transfer of ownership in the name of the petitioner. In compliance of the said order petitioner moved the Transport Authority again and ultimately petitioner's name was entered in the owner book and duplicate certificate was issued in favour of the petitioner cancelling owner book of Yogendra Singh. The change in the ownership was done by the respondent-authority on 5-7-1995. Petitioner then made an application for grant of fitness certificate for plying the vehicle but the fitness certificate was not granted on the ground that Road tax was not paid from 10-5-1992. Petitioner then moved the District Transport Officer for exemption in payment of road tax for the period 1-4-1993 to 6-4-1997. The matter ultimately came to respondent No. 3 who by order dated 23-3-1998 rejected the application holding that necessary application for exemption of tax was made for the first time on 18-7-1995 although vehicle came in possession of the petitioner on 21-8-1993. Petitioner then preferred an appeal before respondent No. 2, who disposed of the appeal on 14-7-1998 and affirmed the order passed by respondent No. 3 holding that in absence of any evidence of the user of the vehicle petitioner is not entitled to get any exemption and further held that necessary application ought to have been filed within 30 days in terms of the S. 17(1) of the Bihar Motor Vehicles Taxation Act, 1994.

(3.) I have heard Mr. K. N. Prasad, learned Senior Counsel for the petitioner and Mr. A. Sahay, learned Government Advocate. I have also gone through the counter-affidavit filed by the respondents. Respondents' case is that since the vehicle after release came in possession of the petitioner on 21-8-1993, he is liable to pay road tax from 1-4-1993 to 6-4-1997. It is further stated that petitioner filed a petition for remission of tax on 18-7-1995 but he kept silent on the point of payment of tax or even for tax remission from the date of taking delivery of vehicle in question.