Samaresh Banerjea, J. - (1.) The petitioner in the instant writ application has prayed for issue of a writ in the nature of mandamus commanding the respondents to stop realisation of additional tax on his vehicle bearing registration No. WB-23/0398 from the petitioner under the West Bengal Additional Tax and one time tax on Motor Vehicles Act, 1989 (hereinafter referred to as the additional tax) - and further directing the respondents to refund the amount of additional tax realised already by the respondents, till 30.4.96 amounting to Rs. 36,116.75 p.
(2.) It is the case of the petitioner, who is an ex-serviceman, that after obtaining lone from the West Bengal Financial Corporation he purchased the vehicle in question bearing registration No, WB-23/0398. The said bus has not been issued with any route permit as yet. The vehicle was originally recorded as idle by the registering authority but subsequently in 1990 such recording was changed to "public service vehicle". It is the grievance of the petitioner that although, according to him he is not liable to pay any additional tax in respect of his aforesaid vehicle, the respondents illegally are realising such additional tax in respect of his vehicle. Although the petitioner from time to time applied for grant of temporary permit in respect of the said vehicle, according to the petitioner the respondents illegally were issuing special permit as a result whereof he has to pay higher fees. Ultimately the petitioner moved this Hon'ble Court under Article 226 of the Constitution whereupon S. R. Misra, J. by judgment and order dated 26.2.94 disposed of the writ application by directing the respondents that when temporary permit was being applied for by the petitioner,the respondents cannot issue special permit unless asked for by the petitioner. It is the further case of the petitioner that after the challenge as to the vires of the Additional Tax Act failed, the State Government by notification directed realisation of only additional tax without penalty but in violation of the said notification the respondents unlawfully realised additional tax end penalty as well. Challenging the said action of the respondents, the petitioner moved this Hon'ble Court whereupon Shyamal Kumar Sen, J. by order dated June 15, 1995, allowed the writ application directing refund of the amount recovered by the respondents towards penalty.
(3.) It is not disputed that the aforesaid amount of penalty has now been refunded by the respondents. But the petitioner makes a grievance that the respondents cannot realise additional tax from the petitioner at all, as according to him, he is not liable to pay such tax The petitioner who is now appealing in person has submitted inter alia that under the any provisions of Additional Tax Act, the petitioner is not liable to pay additional, tax According to him, it is only such vehicles which are registered outside the state and will be coming into the State of West Bengal are liable to pay additional tax and according to the petitioner since the petitioner is already liable to pay tax under the provisions of West Bengal Motor Vehicles Tax Act, 1989, for user of the bond, additional tax cannot be realised from him under the Additional Tex Act.;