SHYAM KISHORE PRASAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) This writ application has been filed, inter alia, for a direction to issue tax token on payment of current taxes on the ground that the application filed by the petitioner under Section 9-A of the Bihar Motor Vehicles Taxation Act, 1930 (hereinafter referred to as 'the Act') has not been disposed of.

(2.) A counter affidavit has been filed on behalf of the respondents at the admission stage stating that respondent No. 2, Transport Commissioner has rejected the prayer for exemption Copy of the order dated 4-1-1992 has been annexed thereto. Prayer was made on behalf of the petitioner for time to amend the writ petition by challenging the said order. In the facts and circumstances of this case, without going into the technicalities of procedure, on the oral prayer of the petitioner, we allowed the counsel to challenge the validity of the order dated 4-1-1992.

(3.) The petitioner is the owner of mini bus No. BHP 8134. According to him, the vehicle was in the garage of Matin Mistry near Pearl Cinema, New Market, from 25-6-1989 until it was seized by the Police on 3-7-1990 and owed to the Traffic Police Station. The petitioner was prosecuted and he was fined Rs. 200 in Trial No. 945/90. The fine was paid on 28-12-1990. The petitioner also paid Rs. 150.00 as the towing charge on 29-12-1990. The vehicle was then released. The petitioner applied under Section 9-A of the Act on 13-9-1992 for exemption of tax for the period 1-7-1989 to 31-8-1991. The respondent No. 2 by the aforesaid order dated 4-1-1992 has rejected the exemption application.