DIVISIONAL MANAGER, B.S.N.L. LTD Vs. APPELLATE AUTHORITY/ DY.TRANSPORT COMMISSIONER
LAWS(ALL)-2014-5-118
HIGH COURT OF ALLAHABAD
Decided on May 01,2014

Divisional Manager, B.S.N.L. Ltd Appellant
VERSUS
Appellate Authority/ Dy.Transport Commissioner Respondents

JUDGEMENT

SUDHIR AGARWAL, J. - (1.) HEARD Sri Subodh Kumar, learned counsel for petitioner, and perused the record.
(2.) THE writ petition is directed against the demand of additional tax on use of vehicle number UP 65/R -6106 (Mini Bus, 15 Seater). The tax has been demanded for the period from 17.2.2004 to 31.1.207 and thereagainst appeal of petitioner has been rejected. Petitioner says that he was allowed permit to use the vehicle for private use by Road Tax Officer vide letter dated 14.6.2006, copy whereof has been placed on record as Annexure -6 to the writ petition, but a perusal thereof shows that it was only a letter for grant of permit with a clear stipulation that petitioner should obtain valid permit after submitting proper documents and no -dues certificate from the department. The relevant part reads as under: .........[vernacular ommited text]........... English Translation by the Court: "Hence, you may collect approved permit latest by 31.07.05 after submitting valid documents of the concerned vehicle with a report as to no dues of tax, etc." However, as a matter of fact, no permit, which has been granted to petitioner before 18.5.2007, has been shown and placed before this Court.
(3.) SO far as the validity of demand of tax is concerned, nothing has been shown to this Court so as to vitiate the said demand. I, therefore, do not find any reason to interfere.;


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