BALDEO CHAUDHARY Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard the parties.

(2.) Petitioner has preferred this writ petition seeking quashing of order dated 15th January, 2009 (Annexure-6), passed by learned Member, Board of Revenue, Bihar, Patna in Tax Revision Case No. 49/2008 whereby the learned Member has affirmed the order dated 12.8.2008 passed by learned Secretary, Transport Department, Bihar in Tax Appeal No. 8/2008 and also order of the Joint State Transport Commissioner, Bihar, Patna dated 15.4.2008 (Annexure-4) passed in Pratyapan Abhilekh Sankhya-394/02. The effect of the aforesaid orders is to refuse the prayer of the petitioner for exemption of road tax and additional tax in respect of petitioner's bus bearing Registration No. BR-06A/9753 for the period 30th July, 2001 to 20th October, 2003 which is said to be equivalent to Rs. 53,970/- excluding penalty.

(3.) From the materials on record including the declaration by the petitioner made at the time of surrender of the bus contained in Annexure-1, it is clear that the vehicle in question did not have any temporary or permanent permit. Besides using this fact as a ground for rejecting the petitioner's prayer for exemption the Original Authority vide Annexure-4 assigned two more reasons, namely, certificate of the garage where the vehicle was parked for repair was not submitted and the report of M.V.I. relating to repair and fitness of the vehicle in question was also not submitted.