BHOJMAL Vs. DISTRICT TRANSPORT OFFICER

JUDGEMENT

(1.) THE petitioner has filed this petition under Article 226 of the Constitution, impugning the validity of the assessment order and the notice of demand served on him, requiring to pay Special Road Tax by the respondent -District Transport Officer, Tonk.

(2.) THE Rajasthan Motor Vehicles Taxation Act, 1951 (hereinafter referred to as 'the Act, 1951') was enacted to provide for the imposition of, tax on motor vehicles throughout Rajasthan. Special Road Tax is levied Under Section 4 -B, in addition to the tax and surcharge on all transport vehicles at the rates fixed by the State Government by notification in the Official Gazette not exceeding the maximum rates specified in Schedule 'A'. At the out -set, it may be stated that the vires of Section 4 -B and the rates of Special Road Tax fixed by the State Government by notification have not been challenged in the present writ petition.

(3.) BEFORE dealing with the above submissions of the learned Counsel for the petitioner, the primary question arises for decision is whether the petitioner had an efficacious remedy by way of an appeal or other proceedings? Another related question is that if the alternative remedy is efficacious, then in the facts and circumstances of the case, any relief should be granted to the petitioner, in the present writ petition.