RAMYASH RAI Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned Counsel for the Petitioner and learned Counsel for the State.

(2.) Petitioner has prayed for quashing of a part of order dated 5.1.2010 contained in Annexure-8 to this writ petition whereby learned Member, Board of Revenue, Bihar, Patna has granted partial relief to the Petitioner in Tax Revision Case No. 37/2009 by allowing exemption of tax for the period 14.9.2004 to 13.1.2005, but has denied such exemption in respect of Petitioner's vehicle bearing registration No. BRC 8281 for the subsequent period i.e. 14.1.2005 to 20.12.2006 although admittedly during the later period also the vehicle of the Petitioner was admittedly under seizure made by the police.

(3.) From the discussions made by the learned Member, Board of Revenue in the impugned order it has been shown that, he rejected prayer for exemption beyond four months on the reasoning that if Petitioner had made all efforts he could have got his vehicie released by paying the liabiii'y of tax etc. within a period of four months only. Hence, he allowed exemption of tax only for the period of four months and rejected the prayer for the subsequent period as noticed above.