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2012 DIGILAW 1523 (JHR)

Prithvi Singh v. State of Jharkhand

2012-10-05

APARESH KUMAR SINGH

body2012
ORDER Heard learned counsel for the parties. 2. The petitioner has sought for a direction upon the respondents to exempt the petitioner from paying road tax in connection with Truck No. CG-04G-0701 for the period 20.07.2005 to 15.01.2007 as according to the petitioner the truck was under seizure in connection with Forest Case bearing Forest Case No. G325/2005, which was ultimately released by virtue of judgment passed in W. P. (Cr.) No. 365 of 2005 dated 15.09.2006 whereby order passed in confiscation proceeding was set aside. 3. It is the contention of the petitioner that the truck of the petitioner was seized on 20.07.2005 for which the petitioner had paid road tax with protest for the period 14.08.2005 to 13.02.2007. The petitioner had applied for exemption/ adjustment of road tax for the period 20.07.2005 to 15.01.2007 to the District Transport Officer, Ranchi on 31.01.2007 vide Annexure-6, but his application has not been considered leaving no option to the petitioner, but to invoke writ jurisdiction of this Court. 4. Learned counsel for the respondents have appeared and submitted that the person, who are seeking exemption of road tax, are required to comply with the provision of Motor Vehicle Taxation Act, 1994 (now adopted by State of Jharkhand). He submits that as per Rule 17 of the said Act, the application is to be made in the prescribed format in Form-O. The petitioner has made an application belatedly. However, from perusal of the Section 17 of the Act, it appears that the owner of vehicle, whose vehicle becomes incapable of use due to reason indicated above for any period more than a month, shall, on or before the date of expiry of the terms for which the tax has been paid, furnish to the taxing officer an undertaking duly signed and verified in the prescribed form and undertaking is to be renewed every six months. 5. Be that as it may, it appears that the vehicle in question was under seizure of Forest Officials in connection with Forest Case No. G325/2005 for the period in question and has been released pursuant to the order passed by this Court in W. P. (Cr.) No. 365 of 2005 dated 15.09.2006 quashing the confiscation proceeding. The petitioner had also deposited the road tax from 14.08.2005 till 13.02.2007 of course under protest. The petitioner had also deposited the road tax from 14.08.2005 till 13.02.2007 of course under protest. He has made an application on 31.01.2007 enclosing certain documents, but of course not in the prescribed form. Learned counsel for the petitioner has relied upon the judgment in the case of Kapildeo Singh Vs. The State of Bihar reported in 1993 (1) PLJR by the Division Bench of the Patna High Court to support his contention that in case the vehicle is not plying for some reasons, the owner of the vehicle is entitled to claim for exemption, which can be decided only upon proper consideration by authority upon evidence produced in support of such claim by the owner of the vehicle under Motor Vehicle Taxation Act. In the circumstances, the Patna High Court had directed the Transport Authority to consider the claim for exemption. 6. In this case, however, the respondents, Transport Authorities have not taken any decision either way on the application of the petitioner. In the aforesaid facts and circumstances, this writ petition is disposed of without expressing anything on the merit of the case by directing the District Transport Officer, Ranchi to consider the claim of the petitioner as made through his application contained at Annexure-6 in accordance with law and rules and take a decision in that regard within a period of 12 weeks after the receipt/production of a copy of this order. 7. With the aforesaid observations and directions, this writ petition is disposed of.