CENTRAL COALFIELDS LTD. Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this writ petition, the petitioner has prayed for quashing the demand notice dated 21.12.1999 (Annexure -10), whereby the respondent No.2 has demanded road tax from the petitioner against the vehicle bearing registration No. BRM 7129 (Truck) for the period from 1.4.1998 to 31.12.1999 and for a direction that the petitioner is not liable for depositing the road tax and for further direction to the respondents to cancel the registration of the said vehicle.

(2.) ACCORDING to the petitioner, the said vehicle bearing registration No. BRM 7129 is an old truck. Due to its breakdown it was not plying and its repair was not economical. A decision was, thus, taken to survey off the said vehicle and to auction the same. For that purpose the petitioner filed application before the District Transport Officer, Hazaribag praying for cancellation of registration of the said vehicle as far back as on 25.3.1998. But no order was passed by the District Transport Officer on the application in spite of repeated requests and representations. Suddenly the respondents issued the impugned demand notice dated 21.12.1999 to the petitioner asking to deposit road tax with fine for the period from 1.4.1998 amounting to Rs. 52,416/ -. The petitioner contended that when the application for cancellation of registration of the vehicle was filed long back on 25.3.1998. There was no justification for demanding tax and fine. Since it was reported that the vehicle was not plying, it is under break -down and request was made for cancellation of registration certificate, the respondents should have cancelled registration. The petitioner cannot be held liable for payment of road tax and, as such, the demand notice dated 21.12.1999 (Annexure -10) is wholly arbitrary and illegal and is liable to be quashed.

(3.) I have heard learned counsel for the parties and considered the facts and materials on record. On perusal of Annexure -3 dated 25.3.1998 I find that the petitioner had filed application before the District Transport Officer, Hazaribag requesting him to cancel registration certificate of the truck bearing registration No. BRM 7129. In the said application it was clearly mentioned that the original registration certificate book, Tax Book, Tax Token, Insurance Certificate of the truck were also enclosed with the application. According to the respondents, those documents were returned to the petitioner at the time of receiving application and was also mentioned in the margin of the application dated 25.3.1998 (Annexure -3).