Prabir Kumar Samanta, J. - (1.) These two writ petitions are taken up together for final disposal. In presence of the learned Advocates for the respective parties. In the writ petition C.O.No. 15622(W)/94 the petitioner has prayed for release of the vehicle in question namely BEP-6555 by cancelling the impugned order of seizure dated 29th November, 1994 made by the respondent No. 5 is respect thereof and for further direction upon the respondent/Transport Authority, West Bengal to countersign the Stage Carriage Permit of the writ petitioner in respect of an Inter State route Ranchi to Calcutta concerning the said vehicle and another namely BPY-5556.
(2.) Initially the State Transport Authority, Bihar, granted a permanent stage carriage permit in favour of the petitioner to ply two stage carriages on the route Ranchi to Calcutta for one round trip daily. Because of inter State reciprocal transport agreement said permanent stage carriage permit was countersigned by the State Transport Authority, West Bengal. The said grant of permit in favour of the petitioner was challenged by one Jafar Imam in a writ petition before the Ranchi Bench of the High Court at Patna. The High Court at Patna quashed the grant against which petitioner preferred a Special Leave Petition (C) No. 3534/89 in the Supreme Court of India. It has been stated in the writ petition that on the application for stay in connection with the said special leave petition, the Supreme Court by an order dated 28th April. 1989 permitted the petitioner to ply tie vehicle upto May 31, 1989 and thereafter the said order was made to continue by a further order dated June 18, 1989. It has also been stated in the writ petition that the aforesaid interim order is still in force and the said special leave petition is still pending before the Supreme Court for final adjudication The said permanent stage carriage permit having expired on June 10, 1993, the State Transport Authority, Bihar, refused to renew the same. The petitioner challenged the said order of refusal in Appeal No. 59/93 before the State Transport Appellate Tribunal, Bihar. the State Transport Appellate Tribunal, Bihar pending besting of the said appeal, on a stay application of the petitioner, directed the profit of the petitioner to continue on valid subject to payment of taxes. Accordingly, the State Transport Authority, Bihar made an endorsement in the permit of the petitioner that the same would continue as valid during the pendency of the appeal before the State Transport Tribunal, Bihar and other conditions of the permit would remain as it is. It has been disclosed in this writ petition that consequent to such endorsement the State Transport Authority, Bihar by a letter under Memo No. STA-2659 dated March 25, 1994 requested the Secretary, S ate Transport Authority, West Bengal to countersign the said permanent permit as the same was for a inter State route Ranchi to Calcutta. It has been alleged in this writ petition that while the petitioner was operating his vehicles after making payment of necessary taxes including additional tax, the concerned respondent authority of the State of West Bengal seized the vehicle in question namely BEP 6555. It appears that pursuant to the order of seizure the taxing authority assessed a sum of Rs. 1,50,000/- as the differential additional tax payable by the writ petitioner for the period from 10th June, 1993 to 29th November, 1994 as there was no counter-signature on the said permit of the writ petitioner by the State Transport Authority, West. Bengal. It also appears that pursuant to the order of this Court the vehicle in question namely BEP-6555 was released on a bank guarantee furnished by the writ petitioner for a sum of Rs. 1,50,000/-.
(3.) Subsequent to release of the said vehicle Taxing Officer, Midnapur, directed the Manager, Andhra Bank, Upper Bazar Branch, Ranchi, Bihar, which turn shed the bank guarantee, to send the said amount of Rs. 1,50,000/- by way of a bank draft in favour oi the Taxing Officer, Midnnpur as outstanding Government demand against the writ petitioner for violation of the provisions of West Bengal M.V. Additional Tax Act, 1992. The said communication dated 19th January, 1996 made by the Taxing Officer, Midnapur to the Manager, Andhra Bank, is the subject matter of challenge in the other writ petition C.O. No. 1651 (W) of 1996.;