- (1.) BHAGWAN Din, J. The revisionist is the owner of the Commander Jeep Bearing Registration No. UP-45/ 0345. The R. T. O. , Faizabad checked the vehicle and found that it was being used as public service vehicle carrying passengers on payment. He, therefore, seized the vehicle under Section 207 of M. V. Act.
(2.) THE revisionist moved an application before the R. T. O. (E), Faizabad for release of the vehicle. This application was neither disposed of nor challani report was submitted in the appropriate Court. THE revisionist, therefore, filed a Writ Petition No. 4979 (MB) of 2001. THE petition was finally disposed of with the direction, that the R. T. O. , Faizabad to consider and dispose of the application under Section 207 of M. V. Act within a period of two weeks from the date a certified copy of the order is produced before him. It was further directed that either the vehicle may be released or if necessary, the challani report be sent to the C. J. M. , Faizabad. After this order the R. T. O. , Faizabad submitted challani report in the Court of the C. J. M. , Faizabad. THE revisionist moved another application before the Court for release of the vehicle. THE application has been rejected by the impugned order dated 6-11-2001 basically on the ground that from the challani report it appears that the vehicle has been challened under Section 22 of U. P. Motor Vehicles Taxation Act, 1997 and that the applicant failed to deposit the taxes as provided in Section 22 of the Act. The learned Counsel appearing for the revisionist urged that Section 22 of the Act is applicable only on transport vehicles. The vehicle in question is not a transport vehicle. It is registered as private vehicle. Until, it is established that the vehicle is used as transport vehicle, the Court cannot pre-determine and direct the revisionist to deposit the taxes as required under Section 22 of the Act. To appreciate the submission of the learned Counsel for the revisionist a reading of Section 22 of the Act is essential which is quoted below: "22. Detention of transport vehicle in case of non-payment of tax.- (1) Where an officer authorised by the State Government in this behalf, has reason to believe that a transport vehicle has been or is being used by a person without payment of tax, additional tax or penalty if any, he may seize and detain the transport vehicle and for the purpose take or cause to be taken such steps as may be considered by him necessary, for the safe custody of the transport vehicle and, in particular, require the driver of such vehicle to convey it to the nearest police station or any other place specified by him: Provided that the officer seizing the vehicle, shall within forty-eight hours of such seizure, send a report of such seizure to the concerned Taxation Officer. " The words 'transport vehicle' have been defined in Section 2 of the M. V. Act which provides that 'transport vehicle' means a public service vehicle, a goods carriage, educational institution bus or a private service vehicle.
(3.) THE vehicle in question is registered as private vehicle. It is not registered as private vehicle. THErefore, until, it is proved that on the day it was seized, it was being used as public service vehicle or private service public or a goods carriage or educational institutions bus, the revisionist cannot be asked to deposit the tax under Section 22 of the U. P. Motor Vehicles Taxation Act, 1997. In view of the above discussions, I am of the view that the order dated 6-11-2001 is quashed. The aforesaid vehicle shall be released in favour of the revisionist on furnishing adequate security to the satisfaction of the I. A. C. J. M. , Faizabad.;