SHAITAN SINGH Vs. STATE OF RAJASTHAN AND ORS.

JUDGEMENT

(1.) By this writ petition, Annex.13 notice for demand of road tax for a period from 1.3.2011 to 31.5.2011 in respect of bus No. RJ-19-PA/3411 amounting to Rs.4,80,084/- has been challenged by the petitioner.

(2.) The only ground of challenge in the present writ petition is that the respondent No.2 - DTO, Jodhpur forwarded the report vide communication Annex.11 dtd.16.5.2011 to the DTO, Jaisalmer that the said bus was found to be plying during the period of surrender of documents on 28.2.2011 and therefore, the proceedings for imposition of tax in accordance with Sec. 4 and Rule 25A of the Rajasthan Motor Vehicle Taxation Rules, 1951 be undertaken in pursuance of said communication. The DTO, Jaisalmer issued a show cause notice to the petitioner vide Annex.12 dtd.2.5.2011, which was served on the assessee on 22.5.2011. According to the petitioner vide Annex.6 receipt dtd.2.5.2011 itself, the petitioner has already paid the entire Road Tax with penalty for the aforesaid period from 1.3.2011 to 31.5.2011, still the respondent No.2 - DTO, Jodhpur issued the impugned demand notice for the aforesaid tax and penalty which is 5 times the demand of tax by the impugned demand notice dtd.24.5.2011 (Annex.13). Aggrieved by the same, the petitioner approached this Court by way of present writ petition.

(3.) In reply to the writ petition, the Department has contended that since the vehicle was found to be plying during the period of surrender, the demand of tax could be raised against the assessee in terms of Sec. 4(a)(iii) and Rule 25A (4) of the Rules of 1951.