JUDGEMENT
Kalyan Jyoti Sengupta, J. -
(1.) The above Review Application has been taken out by the petitioner who is appearing in person at the present moment, claiming following reliefs :
(a) To issue rule by calling upon the respondents/opposite parties herein to show cause as to why this review petition/application will not be allowed by His Lordship the Hon'ble Justice Kalyan Jyoti Sengupta in writ application No. W.P. 10525 (W) of 2005 and as to why the said writ application will not be allowed with relieves claimed by the petitioner and after hearing the parties and perusal of the record of the case made the rule absolute and pass such other order and orders as to Your Lordship may deem fit and proper.
(b) That this instant writ petition should not be considered or treated under principles of res judicata because since beginning the grievances of the petitioner was neither decided nor the respondents could satisfy in the Court of Hon'ble Justice Pratap Kumar Ray 20.6.2005 as it was directed by His Lordship to all the parties on 6.6.2005 to bring all the earlier records, but the learned Advocate of respondent Nos. 1 to 7 neither appeared before the Hon'ble Court on 20.6.2007 when matter was taken up nor any one appeared on their behalf praying for extension of time to produce the record for checking up whether this instant writ petition is under the principles of res-judicata and even respondent No. 8 also failed to satisfy the Hon'ble Court then only this instant writ petition was accepted by the Hon'ble Justice Pratap Kumar Ray and His Lordship directed for submission of affidavit in opposition and reply for contesting writ petitioner.
(c) The petitioner further prays that he never demanded the damage cost of his vehicle bearing No. WB-23/0398 which was illegally seized on 18.6.1997 rather it was demanded the entire damages of the lives of the petitioners and his family members and the earlier 15 years of age in which the respondents have frustrated the scheme "SEMEX known as self-employment for ex-servicemen after providing take resettlement venture by realisation of 10% project costs and co-lateral security in total Rs. 75,000/- which was invested by the petitioner from his entire accumulation of pensionary benefits and also realised illegal taxes which are to be refunded and a new bus of 2007 along with a substantive route permit as per order of this Hon'ble Court for route permit.
(d) The petitioner prays that this Hon'ble Court may kindly consider the orders of the Hon'ble Bench of Supreme Court of India to use power with discretion to pay compensation which was cautioned and reminded the Hon'ble High Court about the use of discretionary powers which is annexed in writ petition page No.R49. So, the petitioner need not go to the appropriate forum of Civil Court for his entire compensation prayed for when the petitioner was deprived and subjected to injustice by violating law and when the compensation and recovery of damages caused owing to deliberate and wilful negligence on the part of the respondent authorities.
(e) The petitioner further prays for setting aside of all the earlier judgments which were not passed in accordance with Motor Vehicles Act, 1979, 1988 and West Bengal Additional Tax and one time tax on Motor Vehicles Act, 1989 and Amendment Act, 1992, 2004 and thereto.
(f) The petitioner further prays for stoppage of illegal registration of Buses as "Contract carriage" which are registered illegally without covering a substantive Route/All Bengal Contract Carriage Route Permit as per section 5-A(I) of Motor Vehicles Act, 1979 and the Amendment Act of Clause No. 127 (b) of Government notification No. 598-WT/6M-21 /2002 dated Kolkata the 20.2.2003, and as per subsection (8) of 88 of Motor Vehicles Act, 1988 which does not permit to register the Buses simply writing in the R.C. Book of Buses as "contract carriage" which are being totally mala fide, illegal and violative of said Motor Vehicles Act.
(g) The petitioner further prays for refund of realisation of Regular Road Tax for All Bengal Roads-which illegally realised every quarterly from the petitioner with effect from 20.2.1990 to 30.4.1996.
(h) The petitioner further prays for refund of illegal realisation of Regular Additional Tax which were quarterly realised from 20.2.1990 to 30.4.1996 by violating the Schedule 1 of section 3, section 3 (d), section 5 and part 'B' and part 'C' of section 3 of West Bengal Additional Tax and One Time Tax on Motor Vehicles Act, 1989 Amendment Act, 1992, 2004 and thereto are neither allowing to realise such Regular Additional Tax nor directed specifically by this Hon'ble Court or Hon'ble Supreme Court.
(i) The petitioner further prays that this instant case may kindly be directed by this Hon'ble Court only because the Hon'ble Supreme Court already decided regarding realisation of Tax on motor vehicles in the case of Bolani Ores which is clearly stipulated in the Government Order vide No. 1780-W'I' dated 14.2.1992 that "The Supreme Court had earlier held that in the case of Bolani Ores that the registration of a motor vehicles under the Motor Vehicles Act, 1939 does not automatically make it liable for taxation under the State Taxation Act. It is not the purpose of the Taxation Act to levy tax on vehicles which do not use roads or in any form of the law on traffic on the roads which is required to be regulated. If the vehicles do not use roads, notwithstanding with their registration under the act, they cannot be taxed-held by Supreme Court" (extract Xerox copy is annexed in writ petition Page No. 301).
j) The petitioner further prays for necessary investigation may kindly be carried out through the Central Bureau of Investigation to open the truth for illegal registration of Buses as contract carriages without covering All Bengal Contract Carriages Permit, realisation of such registration fees, illegal realisation quarterly of Regular Road Tax for All Bengal roads from such Buses. illegal realisation of Regular Additional Tax quarterly from such Buses those who are registered as "Idle Bus. public service vehicles and contract carriage" Buses without covering any substantive permits to use inter State Roads on inter state permits regularly as per reciprocal agreement of State of West Bengal and whether those realisation of fees, taxes are accounted in the Government Fund or not. Since 1989.
(k) The petitioner further prays that at present Mr. Sumantra Chowdhary, the Principal Secretary c: Transport Department is fully aware of this because he dealt with this since he was Joint Secretary of Transport Department of West Bengal and who has passed several series of Government Orders which are in the West Bengal Additional Tax Book. Moreover, he has not responded my applications dated 5.1.2005 and 5.11.004 deliberately and wilfully which are annexed in the writ petition page Nos. 357 to 361 and 367 to 372.
(l) The petitioner further prays for directing to the respondent No. 1 to submit the entire status report from all the registration authorities of Motor Vehicles Department regarding numbers of Buses/Vehicles registered as "Idle Bus. Public Service Vehicle and contract carriages" without covering the substantive/Regular/All Bengal Contract carriage permits and also to be submitted the status report of the money realised illegally from each such vehicles and in which fund of the Government, the such illegal realisation of Taxes are accounted since beginning along with Audit Report.
(m) The petitioner further prays for directing to the respondents to pay the entire compensation of Rs. 5 Crores only to the petitioner as prayed for at the earliest which should be borne by the erring Officials of respondents. This claim is a genuine because the respondents have deliberately and wilfully violated the Motor Vehicles Act. Motor Vehicles Tax and Additional Tax Act as stated above and series of Government Orders, insulted and lowered the prestige of the entire justice delivery system of the country, spoiled and damaged the golden days of last 15 to 17 years of the petitioner and his family members and deprived from Democratic Rights, Fundamental Rights and Human Rights as frustrated the scheme "SEMFEX" framed by Government, for resettlement of ex-servicemen for which the respondents have failed to discharge their duties and responsibilities being public authorities and realising illegally multi-crores of money per day from the owner of such Buses as stated above for which the C.B.I. investigation is required or this Hon'ble Court may kindly take appropriate steps against the respondents for misleading this Hon'ble Court since beginning by submitting false statements in several affidavits desperately in which they intercepted the proper adjudication and administration of justice and they are enjoying by hoaxing and befooling to this Hon'ble Court as well as to your petitioner.
(2.) The said review application was out of time so this Court in exercise of its discretionary power condoned delay and decided the same to hear the matter on affidavit. The affidavits were filed and for the sake of convenience of the parties as well as of the Court written notes of argument were asked to be tiled and the same were filed.
(3.) Before I deal with the maintainability of the review application as well as the reliefs claimed therein I think it fit to state the history of this matter briefly which would be appropriate for disposal of the present review application. In the year 2005 the petitioner filed above mentioned writ petition for following reliefs :
"(a) A writ in the nature of the Mandamus commanding the respondents concerned.
(i) To consider the Annexure "P-1" collectively containing the grievances of the petitioner being an ex-military person for not providing any facilities, amenities and services as per Government rules':
(ii) Not to encourage the respondent authorities to extort money from the petitioner;
(iii) To consider this instant application on top priority because of rehabilitation venture has been damaged by the respondents:
(iv) Prayed for setting aside of all the earlier illegal judgments and consider Annexure "P-1" collectively for issue of appropriate orders;
(v) To follow the Motor Vehicles Act, 1988 and Part-B and Part-C of Schedule-1 of section 3 of West Bengal Additional Tax and one time tax on Motor Vehicles Act. 1989 and Amendment Act, 1992, 2004 and thereto;
(vi) Stoppage of registration of omnibuses "Contract Carriage", "Public Service Vehicles" and "Idle Bus" without covering any substantive route permit or All Bengal Contract Carriage route permit in accordance with 127 (b) of Government gazette/ notification dated 22.2.2003:
(vii) To stop of issue special permits upon such owner of the vehicles those who are registered in West Bengal and plying in West Bengal and not covered by any substantive route permit;
(viii) To stop of realisation of double road tax and double additional tax by the respondents;
(ix) To refund all the regular road tax and all the regular additional tax with 500% penalty which were illegally realised from the petitioner since the day of registration on 20.2.1990 to 30.4.1996;
(x) To release the omnibus of the petitioner bearing No. WB-23/ 0398 with all the accessories in the same condition that was illegally seized on 18.6.1997 along with issue of permanent route permits from Kolkata to Siliguri:
(xi) Prayed for urgently interim relief to the petitioner as he is starving with his family members;
(xii) Prayed for returning last 15 years of golden age of the petitioner and his family members along with entire damages;
(xiii) Prayed for urgently payment of compensation of Rs. 5 crore to the petitioners and if the respondent authorities will refund by voluntarily calling all such owner of the vehicles like petitioner and will take necessary action against the concerned Taxing Officers of Motor Vehicles Department of Government of West Bengal for all sorts of illegal activities and if otherwise not refunding to all the operators of such vehicles then may kindly be directed to the respondent to pay compensation of Rs. 500 crore from the fund of extortion money to the petitioner;
(xiv) Prayed for issue of necessary directions upon the Deputy General Manager of West Bengal Financial Corporation to provide compensation immediately, financial assistance as compensation for livelihood of the petitioner and his family members;
(b) Prayed for granting priority to the ex-servicemen regarding their settlement as they are sacrificing by their golden youths to protect our sovereignty also by sacrificing financially as they are getting 8 hours of basic pay whereas engaged in the defence services round the clock being combatant soldiers without any overtime benefits;
(c) Prayed for payment of arrears of overtime which may kindly be given to all the ex-servicemen those who have been deprived from their rehabilitation by the State of West Bengal;
(d) A writ in the nature of the certiorari calling upon the respondents concerned to produce all the records in connection with the subject-matter of the writ petition before the Hon'ble Court for appropriate order or orders could pass there upon.";
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