BALINDRA RAI Vs. STATE OF BIHAR

JUDGEMENT

(1.) Invoking the jurisdiction of this Court under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for issue of a writ of certiorari for quashment of the order dated 11-9-2009 passed by the Member, Board of Revenue in Revision Case No. 03 of 2009, whereby he has affirmed the order passed by the Secretary, (Transport), who has concurred with the order passed by the Joint Transport Commissioner, Bihar, Patna.

(2.) We have heard Mr. Randhir Kumar Singh, learned Counsel for the petitioner, and Mr. Siddharth Prasad, learned Counsel for the State.

(3.) It is submitted by Mr. Singh that the Member, Board of Revenue, has fallen into grave error by expressing the view that the petitioner did not have a valid permit after 27-3-2004 and, therefore, he cannot claim exemption of tax for the period 5-9-2005 to 25-11-2005. It is contended by Mr. Singh that the permit was valid till 2009 and, hence the finding recorded by the Member, Board of Revenue is absolutely perverse.