Disposed

Munindra Kumar Dev Sarma and Anr. v. the State of Assam and 4 Ors.

Gauhati HC15 Jun 2022WP(C)/3914/2022

Case brief

AI extract

What is this about?

Petitioners operating school busses during COVID-19 sought tax remission under Assam Motor Vehicles Taxation Rules, 1936, but faced recovery notices. The Court directed them to prefer an appeal under Section 17 of the Act within seven days and stayed coercive action pending the appeal's outcome.

What did the court decide?

Seven days time granted to file an appeal under Section 17 of the Act; coercive action for tax recovery stayed until appeal is disposed.

Munindra Kumar Dev Sarma and Anr. Vs the State of… — Service and Employment | Gauhati HC (2022)

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Page No.# 1/3

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GAHC010107222022

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : WP(C)/3914/2022

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MUNINDRA KUMAR DEV SARMA AND ANR S/O- DEBEN SARMA R/O- HOUSE NO. 14, MAIDAMGAON, PUBALI PATH, TRINAYAN NAGAR, P.O- BELTOLA, PIN-781028

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VERSUS

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THE STATE OF ASSAM AND 4 ORS REP. BY THE COMMISSIONER TO THE GOVERNMENT OF ASSAM, TRANSPORT DEPARTMENT JAWAHAR NAGAR, GUWAHATI-22

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2:THE STATE TRANSPORT AUTHORITY REP. BY ITS CHAIRMAN DISPUR GUWAHATI-06

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3:THE REGIONAL TRANSPORT AUTHORITY REP. BY THE DISTRICT TRANSPORT OFFICER KAMRUP METRO BHETKUCHI GHY-35

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4:THE DISTRICT TRANSPORT OFFICER KAMRUP METRO

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( REGISTERING AUTHORITY ) GUWAHATI

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5:THE MOTOR VEHICLE DEPARTMENT REP. BY THE THE DISTRICT TRANSPORT OFFICER KAMRUP (METRO) GUWAHAT

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Advocate for the Petitioner : MR P J DUTTA

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Advocate for the Respondent : SC, TRANSPORT

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BEFORE

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HONOURABLE MR. JUSTICE SUMAN SHYAM

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ORDER

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Date : 15/06/2022

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Heard Mr. P. Goswami, learned senior counsel assisted by Mr. B.P. Borah, learned counsel for the petitioners. Also heard Ms. M.D. Bora, learned Standing Counsel, Transport Department, Assam, appearing for the respondents.

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The two writ petitioners herein, are operating school busses. According to the petitioners, due to the outbreak of COVID pandemic during the period from march, 2020 to the early part of the year 2022, the school busses owned by them were out of operation, as a result of which, no revenue was generated therefrom. Mr. Goswami submits that the Assam Motor Vehicles Taxation Rules, 1936, which contains a provision in the form of Section 8, permits remission of tax for the period during which the vehicles were not in use. Accordingly, the petitioners had submitted their respective representations before the competent authority on 07/02/2022 and 24/02/2022, seeking remission from payment of tax for the relevant period. However, instead of considering the said representations and pass appropriate order thereon, notices have been issued to both the petitioners for recovery of taxes and threatening coercive action, if the dues are not paid within the specified time. Hence, this writ petition.

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Mr. Goswami further submits that his clients are entitled to a proper consideration of their prayer made in the representations since the same falls within the ambit of statutory provisions as contained in the Rules of 1936 .

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Responding to the above, Ms. Bora, learned Standing Counsel, Transport Department, Assam,

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submits that the representations were submitted by the petitioners prior to the issuance of the notices. In view of Section 17 of the Assam Motor Vehicles Taxation Act, 1936, there is scope for filing appeal before the competent authority and, therefore, the writ petitioners should be asked to avail the alternative remedy before approaching this Court.

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The said recourse is not objected by Mr. Goswami, learned senior counsel for the petitioners, provided the rights and interest of the petitioners are protected in the interregnum.

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Having heard the learned counsel for both the sides and without expressing any opinion on the merit of the claim of the petitioners, I dispose of the writ petition by granting seven days time to the Writ Petitioners to submit a proper appeal by explaining the delay in preferring the same, along with a certified copy of this order before the competent authority authorized to hear the appeal.

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If such an appeal is preferred within seven days, as provided in this order, the same shall be considered on merit and disposed of with a speaking order.

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Until such time, a final order is passed in the appeal to be preferred by the petitioners, no

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coercive action be taken against them with regard to recovery of the alleged dues.

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With the above observation, the writ petition stands disposed of.

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JUDGE

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sukhamay

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Comparing Assistant

Munindra Kumar Dev Sarma and Anr. v. the State of Assam and 4 Ors.

Case brief

What is this about?

What did the court decide?

Munindra Kumar Dev Sarma and Anr. v. the State of Assam and 4 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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