(1.) TRUCK bearing registration no. BR-15G-1571 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 the learned counsel for the petitioners is that seizure was made just after bifurcation of Jharkhand State from Bihar. Section 67 of the Bihar Reorganisation Act, 2000 provides for validity of the tax for the period for 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 & Ors. vs. The State of Bihar & Ors.).
(2.) 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 23.2.2002 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. 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 Honourable High Court made in IA. No. 1223 of 2002 on 25.6.2003.