HARE RAM SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) This petition under Article 226 of the Constitution is filed by the petitioner, a bus operator, against the judgment and order dated 10th September 2010 passed by the Board of Revenue in Tax Exemption Case No. 10/2010 arising under the Bihar Motor Vehicles Taxation Act, 1994.

(2.) The petitioner was granted permit to operate his bus for 148 km route from Darbhanga to Samastipur on 1st March 2004. In 2007 the petitioner raised a claim for exemption on the premise that during the period from 12th July 2004 to 10th November 2004 the road was closed on account of floods. The Petitioner, therefore, could not operate his vehicle during the said period. Besides, on 10th August 2005 the said bus was seized on account of overloading and remained in the custody of the court of Sub Divisional Judicial Magistrate till 20th April 2007. The petitioner, therefore, should be exempted from paying taxes for the aforesaid two periods. The petitioner also raised an issue against the taxing authority for computing the tax on the basis of 168 km long route instead of 148 km route. The claim for exemption of tax for the period from 12th July 2004 to 10th November 2004 was rejected by order dated 8th January 2010 made by the Joint Transport Commissioner, Patna on the premise that the claim was not made within the specified time and in the manner specified by Rule 17 of the Taxation Rules. The claim for exemption for the period from 10th August 2005 to 20th April 2007 was rejected as the vehicle was seized on 10th August 2005 and was released under the order of Sub Divisional Judicial Magistrate on 28th October 2005 on condition that the petitioner should pay the taxes up to date. The petitioner chose not to pay the tax nor did he recover possession of the vehicle until 20th April 2007.

(3.) Feeling aggrieved the petitioner approached the Board of Revenue in Tax Exemption Case No. 10/2010. The Board of Revenue under its order dated 10th September 2010 has recorded a finding that since 1st October 2002 the petitioner had not paid the taxes. As to the breach en route from 12th July 2004 to 10th November 2004, the petitioner did not raise the dispute or the claim for exemption at the relevant time. It was only after the bus was seized on 10th August 2005 on account of overloading that he raised the dispute. The Board of Revenue allowed the claim for exemption for the period from 10th August 2005 to 20th October 2005 during which the vehicle was seized and was lying in the custody of the Sub Divisional Judicial Magistrate. The rest of the claim is rejected. Feeling aggrieved, the petitioner has filed the present petition.