GUJARAT STATE ROAD TRANSPORT Vs. ADDL TRANSPORT COMMISSIONER

JUDGEMENT

(1.) THIS order will dispose of all the above numbered writ petitions as identical question of law is involved in each of them.

(2.) LEARNED Counsel for the petitioner has raised a point before me that the imposition of penalty under Section 6(2) of the Rajasthan Motor Vehicles Taxation Act, 1951 is not justified, it is submitted that the petitioner is Gujarat State undertaking and was submitting the returns as required under the Act timely. It is also submitted that the tak amount in accordance with the return was paid. The return which was submitted was having a note in respect of those days where the vehicle was not plied and the reasons were also given thereof Under Rule 25 (b) of the Rules

(3.) I have considered over the matter. The provisions of Section 6 have been enacted for levy of penalty and it is provided under Clause (f) were the tax in respect of a motor vehicles is not paid within the period allowed, the defaulter shall be liable to pay in addition to the tax a penalty.' The quantum of penalty has been prescribed as Rs. 2/ -if the tax is paid during the first week after the expiry of the period allowed, and if the tax is paid after the expiry of the said first week, the amount of penalty to be recovered for each month or part of the month from the date of expiry of the period allowed shall be one and half percent of the amount of tax due provided that the penalty shall in no case be less than Rs. 2/ - and more than double the tax due.