KULWANT SINGH Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) This writ application is directed against the order dated 14-3-2001 passed by respondent No. 3, Joint Transport Commissioner, Jharkhand, Ranchi in case No. 2/2001 whereby he has rejected the claim of the petitioner for exemption from road tax in respect of the vehicle being Coal Dumper bearing registration No. BR 17G 4865 for the period from 2-3-1998 to 21-10-2000 and also for a direction upon the respondents to allow the exemption of tax to the petitioner for the aforesaid period and issue fitness certificate.

(2.) Petitioner's case is that on the relevant date, the Dumper in question was engaged for carrying the coal from Caro 1 OCP to CCL. When the alleged Dumper reached near Lugu Pahari on 1-3-98 at about 3.30 a.m. about 50-60 armed persons stopped the Dumper forcibly and set it on fire by sprinkling fuel. One of the drivers of other Dumper escaped and lodged F.I.R. which was registered as Gomia P. S. case No. 21/98. It is stated that petitioner informed the Insurance Company and the burnt vehicle was inspected and it was taken to workshop on 22-5-1998. Petitioner also informed the District Transport Officer and submitted Form J'as required under Rule 13 of the rule. As per direction of the District Transport Officer, the Motor Vehicle Inspector inspected the vehicle at the site and submitted report on 27-6-98. Petitioner's case is that on 13-1-99 he intimated the District Transport Officer, Dhanbad that the vehicle was not repaired and still lying in the workshop and prayed for extension of the period of surrender. Again on 5-6-1999 same request was made to the District Transport Officer and finally the vehicle got ready on 22-10-2000 and was delivered to the petitioner. On 14-12-2000 petitioner filed application before the District Transport Officer for release of the documents and also deposited road tax and additional tax for the period 22-10-2000 to 4-3-2001. It appears that petitioner deposited fee for duplicate R.C. Book which was issued on 4-1-2001 and the vehicle was released on 4-1-2001 and regarding the exemption of payment of road tax, the matter was sent to the Transport Commissioner. However, the Joint Transport Commissioner, Jharkhand, Ranchi rejected the claim of the petitioner for exemption from payment of road tax for the period from 2-3-1998 to 21-10-2000.

(3.) Respondents'case in the counter-affidavit is that petitioner did not inform the District Transport Officer time to time that the Dumper could not be made ready within six months and also for extension of period of surrender. It is stated that in absence of any prayer for extension of surrender of the vehicle for the period beyond six months petitioner will not be entitled to exemption from payment of road tax.