Samaresh Banerjea, J. - (1.) In the instant writ application the petitioner has challenged the order dated 11th August, 1995 passed by the Taxing Officer demanding the total sum of Rs. 1,31,345/ towards tax, additional tax, administrative cost and penalty in respect of vehicle No BR-2P-1173 as also the appellate order dated 27th December, 1995 passed by the Director, Public Vehicles Department, Calcutta being the Appellate Authority upholding the aforesaid order of the taxing officer.
(2.) Admittedly the vehicle in the instant case bearing Registration No. BR-2P-1173 was seized on 16th December, 1994 on the ground that the vehicle was being plied without any permit and without payment of road tax and additional tax and without any effective driving licence.
(3.) The petitioner who is the driver of the said vehicle claims in the writ petition that the said vehicle was coming to Calcutta for major repairs and such vehicle was not being used for the purpose of carrying passengers for hire or reward and when it was seized admittedly no passenger was found on the vehicle and at the time of seizure it was lying idle at Babughat. On 11th August, 1995 the taxing officer assessed Rs. 1,10,000/- as tax and additional tax, which according to the petitioner was unwarranted to the law, and the same was published in newspaper on 5th April, 1995 which according to the petitioner came to be known to him subsequently. The petitioner once moved this Hon'ble Court under Article 226 on an earlier occasion before the Hon'ble Mr. Justice Mitra and the writ application was rejected on 29th March, 1995 by His Lordship with the observation that the proper course for the writ petitioner was to move before the Criminal Court for redress, but no observation was made by His Lordship on the merits. The petitioner thereafter filed an application before the Chief Judicial Magistrate, 24 Parganas (South), Alipur being Criminal Case No. 185/95 upon notice to the taxing officer; but such application was dismissed In limini by the learned Magistrate on the view that the Court cannot of its own start a prosecution as no complain or report was filed before the taxing officer under Section 19 of the West Bengal Motor Vehicles Act. In the mean time as the aforesaid vehicle was sought to be sold by public auction by the respondents the petitioner once again moved this Hon'ble Court, inter alia being C.O. No. 9719 (W) of 1995 praying for the release of vehicle after payment of 1/52% of the annual tax of road tax and for setting aside the order of sale The aforesaid writ application was disposed of by Satyabrata Sinha, J. by an order dt. 29th August. 1996 after hearing all the parties by directing that the petitioner will appear before the taxing officer and may also file an objection and produce all the documents and the taxing officer after hearing the application would pass an appropriate order in accordance with law. It was further directed that in any event if any tax is assessed by the taxing officer, the petitioner may question legality and/or validity thereof before the appropriate forum. Liberty was also granted to the respondents to send a prosecution report to the concerned Court in the event it is found that the petitioner has committed any offence under the provision of Motor Vehicles Act or any other law for the time being in force.;