SAGAR MAL AGRAWAL Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THIS application has been filed for issuance of a writ in the nature of certiorari for quashing the order as contained in memo No. 1797 dated 7.9.007 (Annexure 6) whereby respondent No. 2, District Transport Officer, Jamshedpur has raised the demand of Rs. 1,51,674/ - as dues against the road tax of the vehicle of the petitioner for the period from 29.2.1998 to 27.8.2007.

(2.) IT is the case of the petitioner that the petitioner is having a Bus, bearing No. BR -01P -4517 which is having seating capacity for 37 persons including the driver. The registering authority having inspected the said vehicle issued certificate of registration in favour of the petitioner under Central Motor Vehicles Act and, thereupon, the vehicle was being plied in the inter State route Seraikela to Rairangpur under permit No. P.St.P.03 of 1990 which permit is valid upto 10.5.2010. granted by State Transport Authority, Jharkhand and that petitioner had been regularly paying annual road tax/additional tax on quarterly basis for the vehicle having seating capacity of 37 including the driver in terms of Section 5 of the Bihar Motor Vehicles Taxation Act, 1994 and that the tax token was issued for the period upto 27.8.2007 but when the petitioner approached respondent No. 2 for depositing quarterly tax for the period from 28.8.2007 to 27.11.2007, the respondent No. 2 refused to accept the tax but in spite of that, petitioner deposited tax of Rs. 4005/ - in order to avoid penalty. Subsequently, respondent No. 2 issued memo No. 1797 dated 7.9.2007 raising demand of Rs. 1,51,674/ - against road tax/additional Motor Vehicle Tax showing outstanding dues against the vehicle for a period from 29.2.1998 to 27,8.2007. On getting demand notice, petitioner became perplexed and hence approached the respondent No. 2, who verbally told that tax has been demanded for the vehicle for 53 seating capacity instead of 37 seating capacity which also includes 200 per cent fine on the arrears.

(3.) COUNTER affidavit has been filed on behalf of the respondents wherein it has boon stilled that as per Rule 126 of the Bihar Motor Vehicles Rules 1992 seating capacity of public service vehicle is to be fixed as per their wheel base and tax be realized accordingly and as the petitioner's wheel base is of 205", it will have capacity of 53 seats but the petitioner had been paying tax and additional tax over 37 seats whereas wheel base was 205" and therefore, demand notice was issued raising demand of Rs. 1,51,674/ - as road tax/additional tax.