Petitioner challenged tax demand order via writ regarding an interstate bus out of order. Court held fresh legal issues existed not considered below. Impugned order remanded for rehearing on fresh points.
Impugned order of 24.1.2012 set aside; matter remanded to Board of Revenue to rehear and pass orders.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.7026 of 2012
=========================================================== Srinibash Agrawalla, son of Late Ruli Chand Agrawalla, resident of 42, M.G. Mahatma Gandhi Road, Khalpara, Post Office-Silliguri Bazar, District-Dargiling .... .... Petitioner Versus 1. The State of Bihar through Principal Secretary, Transport, Nirman Bhawan, Baily Road, Patna 2. Member Board of Revenue, Secretariat, Patna 3. The Joint Transport Commissioner, Paribahan Bhawan, Patna .... .... Respondents =========================================================== Appearance : For the Petitioner/s : Mr. Randhir Kumar Singh with Mr. Sanjay Kumar Pandey, Advocates For the Respondent/s : Mr. Anil Kumar Sinha, G.A. 9 with Mr. Pawan Kumar, AC to G.A. 9
.... .... Petitioner
.... .... Respondents
=========================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 06-05-2016
Heard learned counsel for the petitioner and learned Government Advocate No.9 for the State.
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view of the order we propose to pass in the matter. The petitioner is a registered owner of the Stage Carriage Bus bearing registration No. WB-73-1515 of the State of West Bengal. The vehicle was covered by Inter State Transport Permit issued by the competent authority in the State of West Bengal which was countersigned by the State Transport Authority of the State of Bihar on 1.12.1999. The stand of the petitioner is that the said Bus having gone out of order the petitioner surrendered all the documents in relation to the said vehicle before the Registering Authority, Siliguri, West Bengal stating that due to bad condition of the said vehicle and other conditions being not good the vehicle is lying in the garage. Along with his said application the petitioner had surrendered R.C. Book, Tax Token, Insurance Permit and additional permit in respect of the said vehicle. Before the Secretary, Transport Department, Government of Bihar also the petitioner filed his application by surrendering countersignature slip in original, tax token in original and Xerox copy of surrender certificate of Bengal Authority dated 26.11.1999 on 1.12.1999. The petitioner, however, kept on depositing tax for some time with respect to the said vehicle. Thereafter notice was issued to the petitioner to pay tax of the said vehicle along with another vehicle which also plied on Inter State route. The petitioner resisted the claim and ultimately he had to file an appeal before the Secretary, Transport Department, Government of
Patna High Court CWJC No.7026 of 2012 dt.06-05-2016
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Bihar, which was dismissed. The further revision before the Member, Board of Revenue was also dismissed by the impugned order aforesaid dated 24.1.2012. Aggrieved by the said order, the petitioner has come up before this Court.
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Motor Vehicle Taxation Rules as the same is required only for the vehicles registered within the State of Bihar and not for the vehicles registered in outside State and running in the State only on Inter State permit countersigned by the authorities of the State of Bihar.
Patna High Court CWJC No.7026 of 2012 dt.06-05-2016
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(Ramesh Kumar Datta, J)
spal/-
(Sudhir Singh, J)
| AFR/NAFR | NAFR |
|---|---|
| CAVDATE | |
| UploadingDate | 22.6.2016 |
| Transmission Date |
3 issues framed by the court
Whether the impugned order upholding tax demand against an inter-state vehicle requires reconsideration.
Whether the writ petition should be allowed or remanded on the factual and legal issues raised.
Whether the petitioner complied with statutory requirements regarding tax surrender and Form-J intimation before demand issuance.
Srinibash Agrawalla
The State of Bihar through Principal Secretary, Transport
Member Board of Revenue
Joint Transport Commissioner
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
