SHRI DINESH CRANE SERVICE Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Mr. B.L. Tiwari, learned counsel for the petitioner submits that the petitioner's vehicle bearing registration No. MH-06-DA-7364 has been brought to the State of Rajasthan, temporarily, for the purpose of performance of a contract. He asserts that though the petitioner has been paying monthly tax as provided under Sec. 4(c)/4(cc) of the Motor Vehicle Taxation Act, 1951 read with notification dtd. 9/3/2007, the respondents have seized petitioner's vehicle vide Panchnama No. 6364905 dtd. 20/5/2019, requiring the petitioner to pay one time tax.

(2.) Learned counsel for the petitioner contends that the respondents cannot compel the petitioner to deposit one time tax under the Act of 1951 as the vehicle in question is registered with the State of Maharashtra and has been brought for temporary use and the applicable monthly tax payable under the Act of 1951 is being paid by the petitioner. In support of his contention, learned counsel relies upon a judgment dtd. 18/5/2018, passed by the Jaipur Bench of this Court in SBCWP No. 8228/2018 (M/s. Gawar Constructions Ltd. v. State of Rajasthan and Ors.).

(3.) The matter requires consideration.