SHAILENDRA JHA Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS writ petition is filed challenging the order, dated 12.12.2003 passed by the Joint Commissioner, State Transport by which he rejected the petitioner 'sapplication for exemption from the previous tax liability of a Tata 407 vehicle bearing registration No. BPG 8876. The vehicle in question was registered in the name of one Krishna Jeevan Jha as its owner. It was purchased by taking loan from the Bihar State Financial Corporation and it was hypothicated to the Corporation. There was default in repayment of loan by the registered owner. Consequently, the Corporation stepped in terms of Sec.29 of the Bihar State Financial Corporation Act and seized the vehicle. It auction -sold the vehicle for realisation of its outstanding dues against the registered owner. In response to the notice(s) issued by the Corporation the petitioner submitted its tender on 4.12.1996. His tender was accepted on 30.4.1998 and the vehicle was sold in his favour under a sale letter of the same date. A copy of the sale letter is at Annexure 4. Pursuant to the sale the petitioner got possession of the vehicle on 15.2.2000. On 18.12.2000 he made an application before the Dist. Transport Officer, Darbhanga for transfer of the vehicle in his name and further asking for exemption from the tax liability of the vehicle prior to 15.2.2000, stating that it should be realised not from him but from its previous owner. The petitioner 'sapplication was rejected by the impugned order passed on 12.12.2003.

(2.) MR . Baidyanath Thakur, counsel appearing for the petitioner submitted that the vehicle came under the possession and control of the petitioner on 15.2.2000 and it was, therefore, reasonable, just and proper that he should be held liable for payment of its taxes only from that date and not for any period prior to it.

(3.) IN the aforesaid facts and circumstances the relief sought by the petitioner cannot be granted and the respondent authorities rightly rejected his application.