RAMESH SHARMA Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) This writ petition is under Article 226 of the Constitution of India for quashing of the order dated 18.10.2012 passed by the Secretary-cum-State Transport Commissioner whereby and whereunder the application filed by the petitioner for exemption of road tax for the period from 09.05.2007 to 30.03.2009 and 12.12.2010 to 09.02.2011, the period for which the vehicle bearing Bus No. JH 13 A 2737 was with the possession of the financer company and for the period from 31.03.2009 to 11.12.2010 on the ground that the said vehicle was in possession of police in connection with a criminal case pertaining to Simaria PS Case No. 24 of 2009 but refused to grant exemption for the period from 09.05.2007 to 30.03.2009 and 12.12.2010 to 09.02.2011, the period for which the vehicle was taken by the financer company.

(2.) It is the case of the petitioner that vehicle in question has been purchased on high purchase agreement basis and was registered on 10.08.2005 within the jurisdiction of the District Transport Officer, Chatra and was being used for public but on account of the involvement of the said vehicle in a criminal case being Simaria PS Case No. 24 of 2009 registered for the offences under Sections 323/364/379/406/506 and 34 of Indian Penal Code corresponding to GR Case No. 156 of 2009 and the vehicle was seized which prompted the petitioner to make an application for release of the said vehicle by filing a petition before the court of Chief Judicial Magistrate, Chatra but was rejected against which criminal revision No. 623 of 2010 has been filed which was decided on 23.09.2010 wherein the vehicle was directed to be released temporarily in course of pendency of the criminal case after verifying the ownership and other necessary documents on certain conditions and the vehicle was released in pursuance to the aforesaid order passed by this Court but thereafter the vehicle was taken by the financer Bank namely, Bank of India of Simaria branch and remained in possession of the financer for the aforesaid period which led the petitioner to approach before the District Transport Officer, Chatra for granting exemption but when the same was not decided, a writ petition was filed before this Court being W.P. (C) No. 2573 of 2012 which was disposed of by directing the Secretary-cum-Transport Commissioner, Jharkhand to consider and dispose of the petitioner's representation and in pursuance thereto, the representation has been decided by passing the aforesaid order which is impugned in this writ petition.

(3.) Learned counsel for the petitioner Mr. A.K. Rashidi, in assailing the aforesaid order has taken reliance of the provision of Section 17(1) of the Bihar Motor Vehicles Taxation Act, 1994 as also Section 19 thereof and submitted that the aforesaid provision of law confers power upon the transport authority to pass an order of exemption even for the period for which the vehicle has not been plied by the petitioner and was kept in the possession of the financer.