JUDGMENT G.C. Bharuka, J. These writ applications have been filed by the petitioners, who are owners of different public service motor vehicles, for a direction commanding upon the respondents to dispose of their applications filed for grant of exemption from tax under Section 9A of the Bihar and Orissa Motor Vehicles Taxation Act, 1930 (hereinafter in short 'the Act' only) within a reasonable time and till the said applications are disposed of, respondents should issue provisional tax tokens for the current periods on acceptance of tax and allow the petitioners to ply their vehicles. 2. According to the petitioners their vehicles were not in use for the reasons stated in their respective writ applications and, therefore, under the provisions of the Act they are not liable to pay any tax. Accordingly, they had filed the applications for exemption but the respondents instead of disposing of the said applications promptly, are arbitrarily not accepting even the current tax because of which the petitioners are unable to use their vehicles on the road. 3. On behalf of the respondents, a comprehensive counter affidavit has been filed in one of the writ applications which has been sworn by the respondent State Transport Commissioner, himself. According to the respondents the applications for grant of exemption from tax are filed only to dupe the State revenue inasmuch as in most of the cases such applications are absolutely frivolous and are designed only to evade the tax in close conspiracy even with some of the unscrupulous officers of the department. It has been stated in the counter affidavit that on a detailed enquiry it has been found that out of 7239 surrendered vehicles seeking exemption from taxation, in the case of 2190 vehicles parking places whereof were physically checked and only 253 vehicles were in fact found at those places. This according to the respondents demonstrates frivolity of information concerning surrender of vehicles on the ground of non-user and as a matter of fact it can well be presumed that all such vehicles except in far and few genuine cases, are plied on road. Such unscrupulous methods employed by the vehicle owners have caused huge losses to the revenue of the State, which according to the respondent Commissioner is to the tune of about seven crores per annum. In the said back-ground it has been submitted by Mr. Such unscrupulous methods employed by the vehicle owners have caused huge losses to the revenue of the State, which according to the respondent Commissioner is to the tune of about seven crores per annum. In the said back-ground it has been submitted by Mr. P.K. Shahi, learned Government Pleader No. VII, that if the prayer of the petitioners for grant of provisional tax token on accepting current taxes are accepted and they are allowed to ply their vehicles, it will be a hazardous task to recover the arrears of tax, in case their applications for exemption is found to be frivolous or unacceptable and is rejected as such. 4. In reply, the learned counsel appearing for the petitioners have submitted that it will be wholly unjust and improper if during the pendency of enquiry, even on payment of current taxes, the vehicles are not allowed to be plied and thereby causing irreparable loss to the owners. It has been also submitted that keeping in view the consistent orders passed by this Court ordering grant of provisional tax tokens on accepting current taxes and furnishing sufficient securities to the satisfaction of the Taxing Officers for the alleged arrears of tax, the interest of the State is fully safeguarded and, as such, the respondents should not object in allowing the petitioners to ply their vehicles. It has also been submitted that by creating legal impediments by non-grant of tax tokens for current periods, not only the vehicles owners are put to loss but this will also cause loss to the State revenue because for such periods no tax as well can be recovered. 5. After hearing the rival contentions we have given our anxious considerations to the entire aspects relating to the claims and counter claims raised in these writ applications. 6. Entry no. 57 of List II of 7th Schedule to the Constitution of India authorises the State Legislatures to make laws relating to taxes on vehicles which reads as : "Taxes on vehicles, whether mechanically propelled or not suitable for use on roads including the tramcars subject to the provisions of Entry 35 of List III." 7. The present Act has been made under the above legislative entry. Section 6 of the Act is the charging section. The present Act has been made under the above legislative entry. Section 6 of the Act is the charging section. Section 8 thereof provides that every person who keeps a motor vehicle for use shall fill up and sign a declaration in the prescribed form stating the prescribed particulars which has to be delivered to the Taxing Officer and pay the due taxes. Section 9A dealing with the grant of exemption is material for the present case. This reads as under : "9A. (1) Where the Taxing Officer is, on an application accompanied by an affidavit of the owner of a motor vehicle of public service motor vehicle, is satisfied after due enquiries as prescribed by the State Government that a motor vehicle has not been used in Bihar for a continuous period of not less than one calendar month since the tax or instalment of tax was last paid he may exempt the owner of a motor vehicle or public service motor vehicle from payment of arrears of tax and additional Motor Vehicles tax and write off the amount of such arrears upto a maximum of Rs. 2,000 under intimation to the State Transport Commissioner, and where the amount of arrears of such tax exceeds rupees two thousand refer the matter to the State Transport Commissioner or to any officer authorised by the State Government not below the rank of the Assistant Transport Commissioner, for a decision. 8. From a reading of the said section it appears that the exemption can be granted only if it is found as a matter of fact that "motor vehicle has not been used in Bihar for a continuous period of not less than one calendar month since the tax or the instalment of tax was last paid." 9. While considering the aforesaid provision the Supreme Court in the case of Taxing Officer, Kalahandi and anr. vs. Ajit Singh, reported in 1987 PLJR, 52(S.C.) has held that: "The Act requires that the tax shall be paid only by the person who keeps the motor vehicle for his use. What is necessary to be proved or to be found is that vehicle is kept for use and not that it is actually plied on the road. vs. Ajit Singh, reported in 1987 PLJR, 52(S.C.) has held that: "The Act requires that the tax shall be paid only by the person who keeps the motor vehicle for his use. What is necessary to be proved or to be found is that vehicle is kept for use and not that it is actually plied on the road. If any owner of a motor vehicle does not intend to use the vehicle for a temporary period he may intimate the Taxing Officer under the provision of Section 9A of the Act in which case he would not be liable for payment of tax for the relevant period if the conditions prescribed under Section 9A of the Act are fulfilled." 10. In the case of Travancore Tea Co. Ltd. vs. State of Kerala and Ors., reported in AIR 1980 S.C. 1547 (Pr. 8 at p. 1550) it has been held that : "While we agree with the contentions of the learned counsel for the appellant that the tax is only eligible on vehicles used or kept for use on public roads, we must observe that in order to claim exemption from payment of tax requirement of Section 3(2) or Section 5 and 6 should be satisfied. Surrender of the registration certificate contemplated under Section 5 is for making sure that the motor vehicle is not being put to any use and does not have the effect of annulling the certificate of registration. If the requirement contemplated under the Act is not satisfied the registered owner or person in possession or control of the vehicle would not be entitled to claim any exemption from payment of tax." 11. Therefore, it is clear that mere keeping the vehicles off the road by itself is not enough for claiming exemption under Section 9A. What is relevant is that during the period for which the exemption is being sought, the vehicle was not fit for use or was not intended to be used under prior intimation to the authorities to this effect. It has also been brought to our notice that now with effect from 12th December, 1991, the State Government has prescribed the mode of enquiry contemplated under Section 9A of the Act for according exemption, according to which the claim has to be preferred in a prescribed form coupled with an affidavit and other documents and papers relating to the vehicle. In view of this statutory procedure now no claim for exemption can be entertained unless the procedure prescribed is followed. 12. It appears that neither under the Act nor in the Rules nor in above referred notification issued under Section 9A of the Act, any time limit has been fixed for filing of the application seeking exemption from payment of tax in terms of Section 9A of the Act. But still it can reasonably be construed that necessary intimation regarding breakdown or the intention of the manager should be given to the authorities concerned within a reasonable time having proximity with the event of break-down or intention or from the point of time when the owner decides not to use the vehicle for certain period for some acceptable reasons. 13. It has been stated by Mr. Sahi, learned counsel appearing for the respondents, that in spite of the comprehensive procedure laid down by the State Government under its notification dated 12.12.1991, referred to above, the State Government is finding difficulty to get its share of legal and rightful claim of taxation. In para 6 of the counter affidavit, it has been stated that : "That the State of Bihar has by a notification dated 12.12.1991 laid down a comprehensive procedure to be followed in each case of grant of exemption, however, it is felt that despite all efforts and monitoring at the level of the deponent (State Transport Commissioner) the vehicles owners are still managing to hoodwink the State Government of its share of legal and rightful claim of taxation in connivance with equally unscrupulous officers of the Department." We share our concern with the State Transport Commissioner in relation to robbing of revenue of the State but then it is only the State Government which is to find out the means of checking the same by plugging the loop-holes in the statutory provisions and by taking bold steps of initiating disciplinary proceedings against the unscrupulous officers of the department and carrying such proceedings to their logical consequences with all speed. 14. So far as the present cases are concerned, in my opinion, if the applications for exemption are filed in time then the same should be disposed of with all expeditions either accepting the claims or rejecting the same. 14. So far as the present cases are concerned, in my opinion, if the applications for exemption are filed in time then the same should be disposed of with all expeditions either accepting the claims or rejecting the same. Whether a particular vehicle was in fact in use or not is essentially a question of fact, which has to be determined by the authorities under the Acton the basis of the enquiry and materials brought on the record and by following the principle of natural justice. Any how the delay in disposal of the applications for exemption filed by the vehicle owners can not, in any way, justify the detention of such vehicles till such enquiry is concluded. Accordingly, we dispose of these applications with a direction to the respondents that if the exemption applications of the petitioners have not been disposed of so far, the same should be disposed of within two weeks from today. In case the respondents are unable to dispose of the exemption applications within the said period then they will accept the current tax payable under the Act and grant tax token in respect thereof enabling the vehicle owners to ply their vehicles provided they furnish sufficient securities to the satisfaction of the authority, who is competent to finally dispose of the said application to ensure that in case exemption application is found to be frivolous or unacceptable then all due taxes can be realised. It is also directed that till the disposal of the exemption applications in question the petitioners shall not dispose of or encumber their vehicles and in case of rejection of the exemption applications due taxes will be paid within one week from the said order. 15. The writ applications are, accordingly, disposed of. Narayan Roy, J. - I agree.