Disposed

Jitendra Kumar Nath v. Commissioner State Transport Authority Cuttack

Orissa HC19 Oct 2020WP(C)/25140/2020

Case brief

AI extract

What is this about?

The High Court disposed of the writ petition regarding excess road tax on a bus. The court directed the petitioner to file a detailed representation with the R.T.O.-cum-Taxing Authority, Angul, regarding capacity discrepancies and tax exemptions, to be decided within two months.

What did the court decide?

Direction to petitioner to approach R.T.O.-cum-Taxing Authority, Angul with detailed representation regarding tax adjustments and exemptions; Authority to dispose within two months.

Jitendra Kumar Nath Vs Commissioner State Transport… — Service and Employment | Orissa HC (2020)

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W.P. (C) No.25140 of 2020

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03. 19.10.2020

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As Lock-down period for COVID-19 is continuing, this case is taken up today in Court through Video Conferencing.

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Heard learned counsels for the parties.

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The petitioner has filed this writ petition on the ground that the vehicle, i.e. Bus bearing Registration No. OD 19F 3599 vide Annexure-3 has been certified to be a 42 seater and he has been going on paying tax for the vehicle as a 52 seater since 2015. In view of such fact the excess road tax amount paid w.e.f. 10.09.2015 to 18.09.2018 on the basis of 52 seating capacity be adjusted for the period from 19.09.2018 to 31.01.2020 to issue permit and fitness certificate for the vehicle accepting the rest of the road tax w.e.f. 19.09.2018 to 31.01.2020 at the rate of 42 seating capacity.

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The further prayer of the petitioner is to issue a direction to the R.T.O.-cum-Taxing Authority, Angul for exempting tax / penalty w.e.f. 01.02.2020 to 31.09.2020 against the aforesaid vehicle in consonance with the Central Government guidelines / Circular No. RT-11036/35/2020-MVL dated 09.06.2020, as at Annexure-4.

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Mr. Behera, learned Standing Counsel for the Transport Department submits that the vehicle was registered as 52 seater vehicle at the time of its registration vide Annexure-1. He further submits that the petitioner has not placed the Government of Odisha Notification, by which there has been a total exemption of tax and penalty for the month of April, May and June, 2020. But, so far as the period from July, 2020 onwards is concerned, calculation of tax and penalty at the rate by the Taxing Authority is not improper. Mr. Behera, learned Standing Counsel for the Transport

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Department further submits that the petitioner should approach the R.T.O.cum-Taxing Authority, Angul indicating the aforesaid facts regarding capacity of his bus and regarding exemption of tax, so that the R.T.O.-cumTaxing Authority shall have the requisite discretion to take into consideration all the grievance of the petitioner in accordance with law.

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Regard being had to the contentions raised by learned counsels for the parties, this writ petition is disposed of directing the petitioner to approach the R.T.O.-cum-Taxing Authority, Angul ventilating all the grievance in a detailed representation. Such representation should be filed within three weeks from the date of receipt of a certified copy of this order / true soft copy available in the High Court Website. The representation filed should be disposed of by the R.T.O.-cum-Taxing Authority, Angul taking into consideration the notification issued by the Union of India as well as the Govt. of Odisha in appropriate department. The entire exercise be completed by the R.T.O.-cum-Taxing Authority, Angul within a period of two months from the date of receipt of a certified copy of this order / true soft copy of this order available in High Court Website.

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The Writ Petition is disposed of accordingly.

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As Lock-down period is continuing for COVID-19, learned counsel for the Petitioner may utilize the soft copy of this order available in the High Court’s official website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587 dated 25.03.2020.

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………………… C.R. Dash, J.

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Parida

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Jitendra Kumar Nath v. Commissioner State Transport Authority Cuttack

Case brief

What is this about?

What did the court decide?

Jitendra Kumar Nath v. Commissioner State Transport Authority Cuttack

Case brief

What is this about?

What did the court decide?

What the court decided

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