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2007 DIGILAW 380 (PAT)

Haldhar Prasad Yadav v. State Of Bihar

2007-02-21

AFTAB ALAM, REKHA KUMARI

body2007
Judgment 1. The petitioner is faced with a proceeding under the Public Demand Recovery Act being Certificate Case No. 4 of 2005-06 before the Certificate Officer, Madhepura for recovery of Rs. 71,685/-as the dues of road tax and penalty etc. on the trailer of his tractor bearing registration no. BR 43A-0127. The certificate proceeding was initiated on 24.6.2005 and a notice under Section 7 of the P.D.R. Act was directed to be issued on that date. Though the next order dated 17.2.2006 records the service of notice to the certificate debtor, according to the petitioner no notice under Section 7 was ever served on him. 2. Be that as it may, counsel for the petitioner submitted that before the certificate proceeding was initiated the State Government had issued a notification dated 19.5.2005 containing a scheme of amnesty with regard to the tractors and trailer used by farmers for cultivation work. The amnesty scheme was given great importance by the State Government so much so that the notification was sent to all the Divisional Commissioners, District Magistrates and the District Transport Officers alongwith a circular letter dated 3.6.2005 issued by the Commissioner-cum-Secretary, Department of Transport, Government of Bihar. In the circular letter it was directed that the amnesty notification should be given wide publication so that the concerned farmer may take its benefit. 3. It was stated on behalf of the petitioner that though the certificate proceeding was initiated after the issuance of the notification and the circular letter, the amnesty notification was not given any publicity in Madhepura and the petitioner was not even made aware of it. It is further stated that had the petitioner been aware of the amnesty notification he would have surely taken its benefit and would have cleared all his dues in terms of the notification. Counsel for the petitioner submitted that the petitioner is still willing and ready to clear all the tax dues of his trailer in terms of the amnesty notification and prayed for a direction to the concerned authorities to let the petitioner settle the dues under the notification. 47. Even though the period given in the amnesty notification has expired, in the facts and circumstances of the case, we are satisfied that the prayer made on behalf of the petitioner is reasonable and it is fit to be accepted. The petitioner is accordingly directed to deposit Rs. 47. Even though the period given in the amnesty notification has expired, in the facts and circumstances of the case, we are satisfied that the prayer made on behalf of the petitioner is reasonable and it is fit to be accepted. The petitioner is accordingly directed to deposit Rs. 5000/-as provided in paragraph 1 of the amnesty notification by February 28, 2007. On such deposit being made the District Transport Officer shall work out the balance dues of the petitioner in terms of the amnesty notification and shall give the statement to the petitioner by March 7, 2007. The petitioner shall pay the dues as computed under the notification by 31.3.2007 and on such payment being made the proceedings of Certificate Case No. 4 of 2005-06 pending before the Certificate Officer, Madhepura shall stand abated.