Prabir Kumar Samanta, J. - (1.) None appears on behalf of the petitioners at the time of hearing.
(2.) Illegal seizure and detention of the petitioners' Articulated Trailer Vehicle in question having registration No. WB-03/7957 have been challenged in this writ petition. The petitioners in this writ petition have alleged that the vehicle was though registered as 14 wheelers in the Registration Book, but the same was seized on the ground that since the vehicle was fitted with 14 tyres so the petitioners are required to pay taxes on its weight of 35,200 Kgs. Therefore the question for consideration in this writ petition is whether such seizure was within the authority of the respondent concerned in view of the registration of the said vehicle as 14 wheelers having weight of 10.020 Kgs. It may be stated herewith that the offences disclosed in the seizure list also include non payment of tax and special fee tax etc. However, it has been contended in this writ petition that payment of special fees including tax and additional tax as per the provisions of law in respect of the said vehicle registered as 14 wheelers with (R.L.W.) 10.020 Kgs. have been duly made.
(3.) The Registering Authority, Calcutta Region, Public Vehicles Department has filed an affidavit-in opposition to this writ petition. It has been categorically stated in the said affidavit-in-opposition that the vehicle in question was originally registered on November 19, 1993 as Articulated Trailer fitted with 10 tyres having registered gross vehicle weight as 26,400 Kgs. and registered unlonden weight (R.L.W.) 10,020 Kgs., but subsequently the registration book of the said vehicle was interpolated. Though it was changed to 14 wheelers but the corresponding gross vehicle weight and unlonden weight (R.L.W.) as recorded in the registration book do not tally with the 14 wheelers.;