Rajarshi Bharadwaj, J. - (1.) Learned Advocate for the petitioner submits that the petitioner has purchased a motor cab and obtained a national permit under Section 88 (9) of the Central Motor Vehicles Act, 1988. The motor cab was allotted a registration number being ODO1J7624 by the transport authority of Orissa, Balasore. Soon after completion of the said registration, the above motor cab was plying nationally including the State of West Bengal, but suddenly the cab was seized by the State Transport Authorities, West Bengal on 1st August, 2017. Only after payment of motor vehicles tax of an amount of Rs. 5231/- for the quarter ending 30th April, 2017 to 1st August, 2017 and a fine of Rs. 6500/-, the said cab was released to operate within the state of West Bengal. By way of a supplementary affidavit the petitioner has produced a receipt to show that the petitioner has also deposited an amount of Rs. 1200/- as composite fees for the period 25th November, 2016 to 24th November, 2017 but the State of Transport Authority while releasing the cab directed your petitioner to re-register the motor cab in the State of West Bengal and pay taxes in accordance with The West Bengal Motor Vehicles Tax Act 1979 and The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act 1989 though the petitioner is already issued with national permit from Transport Authority of Orissa, Balasore.
(2.) The learned Advocate appearing for the department submits that though the motor cab may have national road permit but to operate in the State of West Bengal, the owner of a motor cab has to pay taxes as prescribed under The West Bengal Motor Vehicles Tax Act 1979 and The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act 1989 and without payment of such taxes no motor vehicle is permitted to operate within the state. The learned Advocate further submits that the composite fees paid under Section 128 of the West Bengal Motor Vehicles Rule, 1989 is only for using West Bengal as a corridor and not for operating a motor cab for the purpose of carrying on business as a contract carriage operator within the State of West Bengal.
(3.) I have considered the rival contentions of the parties and the materials made available on record. Since it appears that the petitioner has paid taxes till 1st August, 2017, the petitioner is aware that payment of taxes is mandatory for the purpose of carrying on business as a contract carriage operator within the State of West Bengal and as the respondent authorities have not issued any notice to re-register the motor cab till date, apprehension expressed by the petitioner has no reasonable basis.;