MAHATIM SINGH Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard Mr. Sidhartha Roy, the learned counsel appearing for the petitioner and Mr. P.D.Agarwal, the learned counsel appearing for the respondent State.

(2.) This petition has been filed for quashing the order dtd. 31/8/2021 passed by learned A.J.C.-I, Ranchi in Criminal Revision No.27/2021 (Trial No.5/2021), whereby the revision application preferred by the petitioner for setting aside the tax liability was dismissed and the order dtd. 11/1/2021 passed by the learned ACJM, Ranchi was affirmed in connection with Complaint Case No.6988/2020, pending in the court of learned ACJM, Ranchi.

(3.) Mr. Siddharth Roy, the learned counsel for the petitioner submits that the bus of the petitioner was seized by O.P.No.2 in B.I.T. Mesra Case on 9/10/2020 and the seizure was made for contravention of the provisions laid down under Sec. 100 of Cr.P.C. By letter dtd. 21/10/2020 the O.P.No.2 issued the demand notice however the petitioner admitting Rs.14,21,930.00 as outstanding tax liability to be paid to the petitioner. Further he submits that that demand was raised by the O.P.No.2 for payment of Rs.14,21,930.00 without giving an opportunity of hearing to the petitioner and in absence of any show cause. He further submits that the said demand notice is in violation of Sec. 31 of Jharkhand Motor Vehicle Taxation Act, 2001. According to him, the O.P.No.2 has not been given any power under Sec. 3 of the aforesaid Act and no notification to that effect has been issued till date and as such demand letter dtd. 21/10/2020 itself is bad in law. He further submits that the petitioner was directed to pay the said demand within a week and it has been ordered that further prosecution shall be lodged against the petitioner under the provision of Jharkhand Motor Vehicle Taxation Act, 2001 and when the demand was not paid the O.P.No.2 on 29/10/2020 filed the prosecution report before the C.J.M., Ranchi. He submits that in the bus no passenger was being carried. He submits that the application filed by for release of the vehicle allowed to be released by order dtd. 11/1/2021 by the learned trial court on the condition of payment of tax liability to the tune of Rs.14,29,930.00 to be paid by the petitioner in four monthly installments and the petitioner is aggrieved of only that part of the order moved before the revisional court in Criminal Revision No.27 of 2021 which the learned revisional court by order dated 31.08.20221 dismissed the revision application preferred by the petitioner. Aggrieved with this, this petition has been filed by the petitioner.