Pratik Kumar Singh Vs The State of Bihar — Motor Accident Claims | Patna HC (2024)

Pratik Kumar Singh Vs The State of Bihar — Motor Accident Claims | Patna HC (2024)

What the court decided

AI extract

Outcome

Dismissed

Issue for consideration

Whether a writ of mandamus could be issued commanding the respondents, particularly Respondent No.2 (District Transport Officer, Darbhanga), to immediately grant a receipt in Form 'C' after acceptance of taxes and issue a Tax Token in Form 'D' or Form 'E' under Rule 6(1) of the Bihar Motor Vehicle Taxation Rule, 1994 after acceptance of road tax and additional tax paid through online mode.

Court's answer

Under the amendment to Section 11 of the Bihar Motor Vehicles Taxation Act, 1994, the computerized token issued under the E-payment scheme launched by the State Government (road tax paid through banks via debit card/credit card/internet banking) is treated as a valid 'Tax Token' under the Act, and the signature of the Taxing Officer is not required on such token.

Ratio / Principle

The tax token issued through the 'VAHAN' software likewise does not require the signature of the taxing officer.

Key takeaways

In these circumstances, the prayer of the petitioner is not maintainable; the writ petition stands closed recording the submissions of both the petitioner and the State.ratio¶¶21

Detailed headnote1 paragraphs

Patna High Court, CWJC No.5776 of 2024, decided 05-10-2024 (K. Vinod Chandran, CJ, and Partha Sarthy, J; oral order per the Chief Justice): The petitioner sought a writ of mandamus commanding the respondents, particularly the District Transport Officer, Darbhanga, to immediately grant receipts in Form 'C' and issue Tax Tokens in Form 'D' or Form 'E' under Rule 6(1) of the Bihar Motor Vehicle Taxation Rule, 1994, since no Tax Token was being issued after acceptance of road tax and additional tax from buses paid through online mode. The State's counter affidavit brought on record the amendment to Section 11 of the Bihar Motor Vehicles Taxation Act, 1994, providing that the computerized token issued under the E-payment scheme (payment of road tax through banks by debit card/credit card/internet banking) is a valid Tax Token requiring no signature of the Taxing Officer, and that tax tokens issued through the 'VAHAN' software likewise require no taxing officer's signature. Holding that in these circumstances the petitioner's prayer was not maintainable — a position with which the petitioner's counsel agreed — the Court closed the writ petition recording the submissions of both sides.

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5776 of 2024

======================================================

Pratik Kumar Singh Son of Sri Praween Kumar Singh, Resident of Marwari School Road, Darbhanga, P.S. - Town (Darbhanga), District- Darbhanga.

... ... Petitioner/s

Versus

The State of Bihar through the Secretary, Department of Transport, Government of Bihar, Patna.

District Transport Officer cum Taxing Officer, District - Darbhanga.

... ... Respondent/s

====================================================== Appearance : For the Petitioner/s : Mr.Sanjay Kr. Pandey, Advocate Mr.Randhir Kr. Singh, Advocate For the Respondent/s : Mr.Nutan Sahay, AC to AAG-12 ======================================================

CORAM: HONOURABLE THE CHIEF JUSTICE

and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER

(Per: HONOURABLE THE CHIEF JUSTICE)

7 05-10-2024 The prayer raised by the writ petition is as below:

“That this is an application for issuance of an appropriate writ, rule or direction particularly in the nature of writ of mandamus commanding upon the Respondents, particularly Respondent no 2 to immediately grant receipt in Form “C” after acceptance of payment of the taxes of registered commercial vehicle like Bus and issue Tax Token in Form “D” or Form “E” in terms of provision under Rule 6(1) of the Bihar Motor Vehicle Taxation Rule, 1994 since the District Transport Officer, Darbhanga is not issuing any Tax Token in Form “D” or in Form “E” after acceptance of road tax and additional tax from the buses, which was paid thorough online mode.”

The State has filed a counter affidavit specifically

Patna High Court CWJC No.5776 of 2024(7) dt.05-10-2024 2/2

bringing on record the amendment to the Bihar Motor Vehicles Taxation Act, 1994 in which Section 11 has been amended as

follows:

“Provided that the computerized token issued under E-payment scheme launched by the State Government for the payment of road tax through banks as a result payment of tax by the vehicle owner through Debit card/Credit card/ internet banking etc. shall be treated as a valid ‘Tax Token’ under the Act. Signature of the Taxing Officer shall not required on such token. Similarly, the tax token issued through ‘VAHAN’ software shall not require signature of taxing officer.”

In the above circumstances, the prayer of the

petitioner is not maintainable. The learned Counsel for the petitioner also agrees that there is no necessity for a token as prayed for in the writ petition.

The writ petition stands closed recording the above submissions of both the petitioner and the State.

(K. Vinod Chandran, CJ)

( Partha Sarthy, J)

Anushka/-

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