SUBODH KUMAR ROY Vs. STATE OF JHARKHAN

JUDGEMENT

(1.) W.P.(C) No. 4483 of 2016 has been filed for quashing the letter dated 9.10.2015 issued under the signature of the Joint Transport Commissioner, Jharkhand at Ranchi (respondent No. 3) directing the petitioner to deposit the road taxes of his vehicle for the period 13.3.2013 onwards, failing which the petitioner would be liable to pay penalty in terms of Rule 4 of the Bihar (now Jharkhand) Motor Vehicles Taxation Act, 1994 (hereinafter referred to as "the Act, 1994").

(2.) W.P.(C) No. 4493 of 2015 has been filed for quashing the letter dated 14.3.2014 issued under the signature of respondent no. 3 directing the petitioner no. 1 to deposit tax to enable the authority to issue the countersignature slip with a further a direction to the respondent nos. 2 and 3 to issue the countersignature slip without any further delay.

(3.) The factual background of the case as stated in the writ petition is that the petitioner was granted permanent permit by Santhal Pargana Regional Transport Authority, Bihar in the year 1997 for plying passenger bus for the route 'Bhagalpur to Mohanpur' and renewed w.e.f. 15.2008 and thereafter, it was further renewed by State Transport Authority, Patna till 12.201 When the petitioner moved before the respondent no. 2-the State Transport Authority, Jharkhand, Ranchi for its countersignature for the period between 12008 to 12.2013, the State Transport Authority, Jharkhand directed the petitioner to pay taxes with effect from the separation of the State of Jharkhand before the Tax Authority in terms of Sec. 3 of the Act, 1994. During the pendency of countersignature, the petitioner moved before this Court in W.P.(C) No. 4492 of 2008 challenging the legality of the order passed by the respondent no. 2, which was disposed of vide order dated 28.2011, directing the State Transport Authority, Jharkhand to decide the matter within a period of four weeks after the receipt of the order. Accordingly, the petitioner filed a representation dated 6.9.2011, but no order was passed and thereafter, the petitioner filed Cont. Case (Civil) Case No. 347 of 2012, wherein the Secretary, Transport Department, Government of Jharkhand filed a show-cause affidavit stating inter alia that the relief has already been granted to the petitioner. On the basis of the show-cause affidavit, the permit of the petitioner was countersigned by the respondents being C.S. No. 37/2012(PP) till validity of initial permit i.e., from 12008 to 12.201 Thereafter, the permit of the petitioner was further renewed for the period from 12013 to 12.2018 and the petitioner filed application for countersignature on 27.12.2013 before the State Transport Authority, Jharkhand along with current tax and forwarding of the State Transport Authority, Bihar. Thereafter, the petitioner received a notice dated 9.10.2015 directing him to pay tax from 12013 onwards stating that the petitioner was also required to pay taxes for the period the permit was not countersigned.