Disposed¶17

Rambhul v. State of Haryana and Others

Punjab & Haryana HC11 Mar 2025CWP/4799/2025

Case brief

AI extract

What is this about?

CWP-4799-2025(O&M); Punjab & Haryana High Court at Chandigarh; decided 11.03.2025; Rambhul v. State of Haryana & Others; motor vehicle tax COVID-19 exemption; notification dated 29.06.2022; conditional 30 days to clear dues without penalty; pre-COVID arrears 01.07.2018 to 01.04.2020 payable with penalty and interest; exempted period 01.04.2020 to 28.07.2022 payable without penalty; writ petition disposed.

What did the court decide?

On the petitioner's readiness to deposit the motor vehicle tax arrears for 01.07.2018 to 01.04.2020 with penalty and interest, the respondents were directed to allow him to deposit the tax without penalty for the exempted period 01.04.2020 to 28.07.2022; pending applications stand disposed of. ¶17

Rambhul Vs State of Haryana and Others — Punjab & Haryana HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner can be permitted to deposit the Motor Vehicle tax without penalty for the exempted period 01.04.2020 to 28.07.2022, notwithstanding the conditional 30-day window fixed by the notification dated 29.06.2022. +1 more

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Court's answer

Thereafter, once the petitioner clears the said arrears with penalty and interest, the respondents are directed to allow the petitioner to deposit the tax without penalty for the exempted period from 01.04.2020 till 28.07.2022.

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Ratio / Principle

The writ petition is disposed of with a direction to the petitioner to deposit the tax along with penalty and interest and clear the arrears for the period 01.07.2018 to 01.04.2020, the pre-COVID period for which no exemption was granted.

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Detailed headnote1 paragraphs

Punjab and Haryana High Court (CWP-4799-2025(O&M), decided 11.03.2025, Sudeepti Sharma, J.; bench: Arun Palli and Sudeepti Sharma, JJ.). Rambhul, the petitioner, challenged the conditional 30-day time period, fixed by the State of Haryana notification dated 29.06.2022, for clearing motor vehicle tax dues without penalty, and sought permission to deposit the Motor Vehicle tax and penalty for the exempted period 01.04.2020 to 28.07.2022. On the respondents' reply (affidavit of the DTO-cum-Secretary, RTA Karnal), the petitioner had first to clear the pre-COVID arrears (01.07.2018 to 01.04.2020) with penalty and interest, and counsel for the petitioner undertook to deposit such arrears within 10 days. The Court disposed of the writ petition, directing the petitioner to deposit the tax with penalty and interest for 01.07.2018 to 01.04.2020 and, thereafter, the respondents to allow deposit of the tax without penalty for the exempted period 01.04.2020 to 28.07.2022. Held speaking; reportable. Pending applications stood disposed of.

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CWP-4799-2025(O&M) - 1-

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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-.CWP-4799-2025(O&M) Decided on :- 11.03.2025

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Rambhul ....Petitioner

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VERSUS

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State of Haryan a & Others

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....Respondents

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CORAM : HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA

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Present: M r . B.S.Dhull, Advocate for the p e titioner. M s . Mamta Singla Talwar, DAG H aryana.

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-.-

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SUDEEPTI SHARMA, J.

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Th e present writ petition is filed for quashing the conditional t i me period of 30 d ays for clearing dues witho u t penalty vide notification d a ted 29.06.2022 iss u ed by the State of Haryana. Further prayer is for directio n to respondents to a llow the petitioner to deposit t h e Motor Vehicle tax and penalt y of the exempted p e riod i.e. from 01.04.2020 to 28. 0 7.2022. 2. R e ply by way of short affidavit o f Vijay Deswal, HPS, DTO-c u m- Secretary, Reg i onal Transport Authority Kar n al was filed by respondent N os. 1 to 3. 3. Le a rned counsel for the responden t s contends that as per the reply, the petitioner has t o deposit the tax with penalt y and interest for the period f r om 01.07.2018 till 01.04.2020, which is the per i od before COVID-19 and du r ing which period n o exemption was granted as per notification dated 29.06.2022. S he

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TRIPTI SAINI 2025.03.28 10:11 I attest to the accuracy and integrity of this document

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CWP-4799-2025(O&M) - 2-

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further conten d s that if the petitioner deposi t s the tax along with penalty and interest from th e period 01.07.2018 to 01.04.20 2 0 which are his arrears of tax, t h en he will be allo w ed to pay tax for the exempt e d period as per notification d a ted 29.06.2020 i.e. w ithout charging penalty i.e. fro m 01.04.2020 to 28.07.2022.

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Le a rned counsel for the petitioner submits that the petitioner is ready to deposit the a r rears of tax for the period from 01.07.2018 to 01.04.2020, which is before COVID-19 with penalty and interest. He further submits that he will deposit the arrears of ta x for the period mentioned abov e within a period of 10 days.

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Si n ce the petitioner is ready to dep o sit the arrears of motor vehicle tax for the period 01.07.2018 till 01.04.2020 al o ng with penalty and interest, the present writ petition is disposed of with a dire c tion to the petitioner to deposit the tax along with penalty and interest and cle a r the arrears for the period f r om 01.07.2018 to 01.04.2020, which is the period b efore COVID-19 and for whic h no exemption was granted by the respondents. Thereafter, the respondents are directed to allo w the petitioner to deposit the t a x without penalty for the exem p ted period from 01. 0 4.2020 till 28.07.2022.