(1.) TRUCK bearing registration No. BR -15 -H -1671 is seized by the District Transport Officer, Muzaffarpur, finding no road permit tax for Bihar nor additional motor vehicle tax for Bihar for which submission of of Jharkhand State from Bihar. Section 67 of the Bihar Reorganisation Act, 2000 provides for validity of the tax for the period of which it was paid earlier to bifurcation of the State and that is decided by a Division Bench of this Court also reported in 2002 (1) PLJR 666 Manoj Sahay and others V/s. The State of Bihar and others. According to the learned counsel for the petitioners, road permit of this vehicle was valid until 24.4.2003 and tax for vehicle was paid for the period till 9.2.2002 while the truck and its papers were seized on 15.11.2001. Besides, every documents were up -to -date with no infirmity but those documents also have been seized by the District Transport Officer, Muzaffarpur.
(2.) Even then cognizance is taken without application of mind. Photostat copy of the same is on record while the originals are returned under the direction of the Hon 'ble High Court made in I.A. No. 319 of 2002. on 16.4.2002.
(3.) IT appears to me also that cognizance order is made without application of mind even mentioning of penal sections and sections under which no offence is made out. Sections 22 and 28 -B of the Motor Vehicles Act are not penal sections rather there is no Section 28(l)(b) of the Motor Vehicles Act. No doubt Section 28(1)(b) of the Bihar Motor Vehicles Taxation Act., 1994 is penal one finding any fault of different taxes which was lacking in the case.