DISTRICT TRANSPORT OFFICER Vs. BANWARILAL

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The present writ petition has been filed against the judgment and award dtd. 1/10/2018 passed by the Permanent Lok Adalat, Hanumangarh in case No.17/2018.

(3.) Briefly noted, the facts of the case are that the respondent No.2 - Permanent Lok Adalat, Hanumangarh, vide its Notification dtd. 16/12/2017 issued an Auction Notice for sale of certain vehicles. In the said auction proceedings, the respondent No.1 purchased a Mahindra Jeep and Tata Nano vehicles after paying the requisite amount. After the vehicles were purchased by the respondent No.1, he applied for registration of those vehicles with the Transport Department. The petitioner - Transport Department, after considering the amount of due tax as per the rules, issued the demand notice for deposition of tax for registration of the said vehicles. Aggrieved by the demand of tax raised by the petitioner-transport department, the respondent No.1 approached the respondent No.2 - Permanent Lok Adalat (hereinafter referred to as 'the PLA') by fling an application seeking exemption from the tax amount raised against him. After hearing both the parties, PLA allowed the application vide order dtd. 1/10/2018 and directed the petitioner - Transport Department to assess the tax on the vehicles purchased by respondent No.1 based on the rates prevailing in the year 2012. Hence, the present writ petition has been filed.