GANGANAGAR TRANSPORT COOPERATIVE SOCIETY Vs. ASSISTANT REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) THIS revision is directed against the order of the Director of Transport, Rajasthan, Jaipur, dated the 1st of September, 1966.

(2.) THE facts of the case, in brief, are that the Assistant Regional Transport Officer, Ganganagar, ordered recovery of a sum of Rs. 6,770/- in respect of the vehicle No. RJK 2834 for the period 1-1-60 to 30-9-63; 1-4-64 to 30-6-64; and 1-10 64 to 31-12-64. THE case for the applicant is that in the register of the Taxation Officer under this order dated the 12th January, 1962, it was noted that the vehicle should be treated off the road for the period 1-4-1960 to 30-12-61. It was also contended that since the permit of the vehicle had expired and fresh permit was granted after a lapse of time by the Transport Appellate Tribunal, the vehicle was not liable for payment of tax intervening period, as there existed neither any valid permit nor any fitness certificate. THEse pleas were taken before the Director of Transport, Rajasthan, Jaipur in an appeal filed by the applicant, but they were rejected on the ground that there was no provision for exemption of a vehicle from tax under the Rajasthan Taxation Act or Rules made thereunder. All that has been provided for is that if a vehicle owner surrenders the documents of the vehicle and deposit the tax he can claim refund of the same. No such thing was done in the present case.